Introduction Details of the Schedule The automatic UK tests
12.Paragraph 7 specifies the first automatic UK test, which is met for a tax year if P spends 183 days or more in the UK in that year.
13.Paragraph 8 specifies the second automatic UK test.
14.Sub-paragraph (1) of paragraph 8 applies if P has a home in the UK during all or part of the tax year and P spends a “sufficient amount of time” in that home in that year. P will be UK resident for the tax year if, while P has that home, there is at least one period of 91 consecutive days (at least 30 of which fall within the tax year) throughout which condition A or condition B (or a combination of those conditions) is met.
15.Sub-paragraph (2) of paragraph 8 sets out condition A, which is that P has no home overseas.
16.Sub-paragraph (3) of paragraph 8 sets out condition B, which is that P has one or more homes overseas but each of those homes is a home at which P spends no more than a “permitted amount of time” in the tax year.
17.Sub-paragraph (4) of paragraph 8 specifies that P spends a “sufficient amount of time” in a UK home if P is present there at any point on at least 30 separate days in the tax year.
18.Sub-paragraph (5) of paragraph 8 specifies that P spends no more than a “permitted amount of time” in an overseas home is P is present there at any point on fewer than 30 days in the tax year.
19.Sub-paragraph (6) of paragraph 8 provides that the references to P being present in a home on at least, or fewer than, 30 days are to 30 separate days, whether consecutive or intermittent, and that for these purposes P is present at a home only if, at the time, it is a home of P’s.
20.Sub-paragraph (7) of paragraph 8 states that the test will be met so long as there is at least one period of 91 days where the conditions are satisfied, even if the period is in fact longer than 91 days.
21.Sub-paragraph (8) of paragraph 8 states that, if P has more than one home in the UK, the test must be applied to each of those homes individually.
22.Paragraph 9 specifies the third automatic UK test, usually known as “full time work in the UK”.
23.Sub-paragraph (1) of paragraph 9. specifies that the test is met if P works sufficient hours in the UK over a period of 365 days without a significant break from work (defined in paragraph 29), and all or part of the 365-day period falls within the tax year. More than 75 per cent of P’s working days in the 365-day period must be UK work days. A UK work day is a day in which P does more than 3 hours’ work in the UK. There must be at least one day falling within both the 365-day period and the tax year that is a UK work day.
24.Sub-paragraph (2) of paragraph 9 sets out the steps to follow for the purposes of assessing whether or not P has worked sufficient hours in the UK over a period of 365 days. P will have worked sufficient hours in the UK if P has worked on average 35 hours a week or more in the UK, as calculated by following the steps set out.
25.Sub-paragraph (3) of paragraph 9 specifies that the third automatic UK test does not apply if P has a relevant job on board a vehicle, aircraft or ship at any time in the tax year (as defined in paragraph 30) and makes, as part of the job, at least six cross-border trips in the tax year that either begin or end in the UK (or both begin and end in the UK).
26.Paragraph 10 specifies the fourth automatic UK test which applies to a year of death. The broad effect of this provision is that where P has been resident under one of the automatic UK residence tests in each of the previous three tax years and has a home in the UK, P stays resident in the year of death unless P went abroad in the previous year in circumstances such that split year treatment applied (provided none of the automatic overseas tests is met).
27.Sub-paragraph (1) of paragraph 10 sets out five conditions. P is treated as UK resident for a tax year if P dies during the year, P had a home in the UK when P died, if P had a home overseas then P did not spend a sufficient amount of time there in year X, for the three preceding tax years P had met the automatic residence test (see paragraph 5), and, even assuming P was not resident in the year of death, the preceding year would not be a split year as defined in Part 3 of this Schedule.
28.Sub-paragraphs (2) and (3) of paragraph 10 define what is meant by a “sufficient amount of time”. P must have been present in an overseas home for at least 30 days in the tax year, or have been there on every day from the beginning of the tax year (to meet the case where P died within 30 days of the start of the year).
29.Sub-paragraph (4) of paragraph 10 says that if P has more than one overseas home then the requirement of presence in the overseas home is met so long as it is met for each overseas home. So P need only satisfy the sufficient amount of time condition in respect of one such home in order to avoid being UK resident under this test.