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Where Taxpayers and Advisers Meet

The third automatic overseas test

Joined:Tue Dec 16, 2014 8:20 am
The third automatic overseas test

Postby kanrent » Thu May 11, 2023 1:16 pm

I left the UK 20 years ago and rented out my house in the UK.
I've only been back on 4 occasions and never spent more that 4 weeks there in any one year.
I don't pass the The third automatic overseas test because I've never worked abroad because I'm retired. I don't have and ties to the UK apart from a bank account and my rental property which has always been occupied by a tenant.
Would I still be considered non resident in the uk.
Thanks for any advice.

Joined:Wed Aug 02, 2017 9:09 pm

Re: The third automatic overseas test

Postby darthblingbling » Thu May 11, 2023 1:51 pm

Strictly need more info, but seems unlikely you'd be considered resident in the UK if you've never spent more than 4 weeks in the UK in any year in the last 20 years.

Joined:Fri May 16, 2014 3:47 pm

Re: The third automatic overseas test

Postby AGoodman » Mon May 15, 2023 5:03 pm

Subject to the usual caveats, I'd imagine the second automatic overseas test would apply.

Absent that, you wouldn't come anywhere near the threshold for residency under the "sufficient ties" test.

Why did you focus on the third automatic overseas test?

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