Secondment abroad - third automatic UK test

[jeanjean]

Hi guys,

This is a hypothetical situation, with the question revolving around tax residence status. Here is the situation:

Mr X, a UK tax resident who hasn't left the country for 10 years, is sent on a secondment abroad in Germany. He leaves the UK on March 31st 2018 and starts in Germany on April 1st. He doesn't come back to the UK before March 1st 2019, at which point he comes back to work in the UK, still with the same company, until May 2021, again without leaving the country.

My understanding is that Mr X:
Is a UK tax resident for the year 2016-2017
Is a resident in the UK for the year 2017-2018
Is non a resident in the UK for the year 2018-2019, and notably fails the third automatic UK test
Is a resident in the UK for the year 2019-2020

Two questions:
Is my understanding correct?
Am I right saying that situation is close to the shortest period of work abroad one needs to do not to be a UK resident is they are a long-standing UK resident? This is what I am trying to get to. The upper bound is of course 91 days (with a home) given the second automatic UK test but I'm wondering if the third automatic UK test is even more stringent in this case.

Thank you
Jean

[maths]

Is a UK tax resident for the year 2016-2017 CORRECT

Is a resident in the UK for the year 2017-2018 CORRECT

Is non a resident in the UK for the year 2018-2019, and notably fails the third automatic UK test. IF HE ARRIVES IN THE UK ON OR BFORE 5 MARCH AND WORKS EVERY DAY THROUGH TO 5 APRIL INCLUSIVE THEN THE 3RD AUTOMATIC OVERSEAS TEST WOULD NOT BE SATISFIED AND WOULD NOT BE NON-RESIDENT UNDER THIS TEST.

Is a resident in the UK for the year 2019-2020 CORRECT


I don't understand last two lines of your post?