Residence test for overseas work but UK home

I'm looking at a potential full time working position overseas and I'm trying to wrap my head around how many days I can actually be in the UK without being classed as a resident for tax purposes. During this period my better half will likely reside in the UK property for at least half of the year, with no UK income. I've been tax resident in the UK for 20 years now.

https://www.gov.uk/government/publications/rdr3-st...

Under the SRT we have automatic overseas tests, so as I can see:

2.1 - First automatic test - Fail - I will likely be in the UK over 16 days in a year
2.2 - Second automatic test - Fail - I have been a tax resident in the previous 3 tax years
2.3 - Third Automatic test - Pass - based on the below criteria, no UK work, no significant break, and less than 91 days.

- you spend fewer than 91 days in the UK in the tax year - yes
- the number of days on which you work for more than 3 hours in the UK is less than 31 - yes
- there is no significant break from your overseas work - yes

To me that would mean that as long as I am present in the UK for less than 91 calendar days in the tax year, I am tax exempt.

We also have the Automatic UK tests:

3.1 - First automatic test - Pass - I will not be in the UK for over 183 days
3.2 - Second automatic test - Unknown - Likelihood I could be in the UK for 30 days in my own home, only renting overseas.

- there is or was at least one period of 91 consecutive days when you had a home in the UK - yes
- at least 30 of these 91 days fall in the tax year when you have a home in the UK and you’ve been present in that home for at least 30 days at any time during the year - possibility
- at that time you had no overseas home, or if you had an overseas home, you were present in it for fewer than 30 days in the tax year - unknown

3.3 - Third Automatic test - Pass - I won't be working in the UK

What are HMRC classing as an overseas home? Is this a bought property, a rented property (apartment etc)?

So my confusion is that by the Automatic Overseas testing I would be classed as non-resident.

By the Automatic UK testing I could be a tax resident if I visit my own home for 30 days if they do not class a rented apartment overseas a 'home'. I'm hoping that a rental agreement would be sufficient to prove this.

If I fail the automatic UK testing, but pass the Overseas testing, I would then be looking at going on the sufficient ties testing?

Thanks for that.

3: Leave UK to work full-time overseas, present in UK < 91 days and < 31 days spent working in UK

Looks like that third test would see me pass the overseas test for residency as long as I'm out in the UK less than 91 days.

Absolute nonsense how complicated UK tax law is. 21,000 pages long! Singapore's tax laws are 300 pages.

Appreciate it, seems i should be good.

Now I just need to convince the missus....

Make sure you also understand the split year treatment - you need to be out a full tax year for that to apply. Simple in principle but it does catch people out. As long as you are working outside the UK for tax year 25-26 you don't need to worry about paying UK tax on your foreign income in the tax years either side. If you come back before April 2026 you'd have a chunk of tax to pay on the foreign income most likely.

If you are truly working full time overseas it really is pretty straightforward. Just don’t come back for more than 90 days. I’ve been non-res for most of the last 10yrs & a numerous occasions before that. Under certain circumstances you can push that up but don;t count on it without proper advice.

I know there have been changes recently to split year treatment, but that certainly didn’t used to be true. The logic was you were non-resident from the moment you started to work full time overseas, provided you subsequently completed a full tax year as non-resident.

Thats the whole point of spit year treatment. You can claim non-residence from the point you take up full time overseas work irrespective when it starts. This does not entitle you to 90 days in the UK from then until the end of that tax year, its reduced based on how far into the tax year you are.

You still have to work full time overseas for a complete tax year however. So working full time overseas from 7th April 2024 to 3rd April 2026 would technically mean you would stay UK tax resident Whereas 3rd April 2024 to 7th April 2025 would be non resident for the full period even though you were working overseas for a year less.