For the purposes of the basic rule as to residence in the United Kingdom1, there are four automatic UK tests2 and five automatic overseas tests3.
The automatic UK tests are as follows:
(1) the first is that an individual ('P') spends at least 183 days4 in the United Kingdom in a tax year ('year X')5;
(2) the second is that:
(a) P has a home6 in the UK during all or part of year X;
(b) that home is one where P spends a sufficient amount of time7 in year X; and
(c) there is at least one period of
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234