
 

when P is present there on that day for at least some of the time (no matter 
 
 
(6)  In subparagraphs (4) and (5)— 
 
(a)  a reference to 30 days is to 30 days in aggregate, whether the days are 
 
consecutive or intermittent, and 
 5 
(b)  a reference to P being present at the home is to P being present there 
 
at a time when it is a home of P’s (so presence there on any other 
 
occasion, for example to look round the property with a view to 
 
buying it, is to be disregarded). 
 
(7)  Subparagraph (1)(c) is satisfied so long as there is a period of 91 days in 
 10 
respect of which the conditions described there are met, even if those 
 
conditions are in fact met for longer than that. 
 
(8)  If P has more than one home in the UK— 
 
(a)  each of those homes must be looked at separately to see if the second 
 
automatic UK test is met, and 
 15 
(b)  the second automatic UK test is then met so long as it is met in 
 
relation to at least one of those homes. 
 
9 (1)  The third automatic UK test is that— 
 
(a)  P works sufficient hours in the UK, as assessed over a period of 365 
 
 20 
(b)  during that period, there are no significant breaks from UK work, 
 
(c)  all or part of that period falls within year X, 
 
(d)  more than 75% of the total number of days in the 365day period on 
 
which P does more than 3 hours’ work are days on which P does 
 
more than 3 hours’ work in the UK, and 
 25 
(e)  at least one day which falls in both that period and year X is a day on 
 
which P does more than 3 hours’ work in the UK. 
 
(2)  Take the following steps to work out, for any given period of 365 days, 
 
whether P works “sufficient hours in the UK” as assessed over that period— 
 
 30 
 Identify any days in the period on which P does more than 3 hours’ work 
 
overseas, including ones on which P also does work in the UK on the same 
 
 
 The days so identified are referred to as “disregarded days”. 
 
 35 
 Add up (for all employments held and trades carried on by P) the total 
 
number of hours that P works in the UK during the period, but ignoring any 
 
hours that P works in the UK on disregarded days. 
 
 The result is referred to as P’s “net UK hours”. 
 
 40 
 
(a)  the total number of disregarded days, and 
 
(b)  any days that are allowed to be subtracted, in accordance with the 
 
rules in paragraph 28 of this Schedule, to take account of periods of 
 
leave and gaps between employments. 
 45 
 The result is referred to as the “reference period”. 
 
 

 

 

 Divide the reference period by 7. If the answer is more than 1 and is not a 
 
whole number, round down to the nearest whole number. If the answer is 
 
less than 1, round up to 1. 
 
 
 Divide P’s net UK hours by the number resulting from step 4. 
 5 
 
 If the answer is 35 or more, P is considered to work “sufficient hours in the 
 
UK” as assessed over the 365day period in question. 
 
(3)  This paragraph does not apply to P if— 
 
(a)  P has a relevant job on board a vehicle, aircraft or ship at any time in 
 10 
 
(b)  at least 6 of the trips that P makes in year X as part of that job are 
 
crossborder trips that either begin in the UK, end in the UK or begin 
 
 
10 (1)  The fourth automatic UK test is that— 
 15 
 
(b)  for each of the previous 3 tax years, P was resident in the UK by 
 
virtue of meeting the automatic residence test, 
 
(c)  even assuming P were not resident in the UK for year X, the tax year 
 
preceding year X would not be a split year as respects P (see Part 3 of 
 20 
 
 
(i)  P’s home was in the UK, or 
 
(ii)  P had more than one home and at least one of them was in the 
 
 25 
(e)  if P had a home overseas during all or part of year X, P did not spend 
 
a sufficient amount of time there in year X. 
 
(2)  In relation to a home of P’s overseas, P “spent a sufficient amount of time” 
 
 
(a)  there were at least 30 days in year X when P was present there on that 
 30 
day for at least some of the time (no matter how short a time), or 
 
(b)  P was present there for at least some of the time (no matter how short 
 
a time) on each day of year X up to and including the day on which 
 
 
(3)  In subparagraph (2)— 
 35 
(a)  the reference to 30 days is to 30 days in aggregate, whether the days 
 
were consecutive or intermittent, and 
 
(b)  the reference to P being present at the home is to P being present 
 
there at a time when it was a home of P’s. 
 
(4)  If P had more than one home overseas— 
 40 
(a)  each of those homes must be looked at separately to see if the 
 
requirement of subparagraph (1)(e) is met, and 
 
(b)  that requirement is then met so long as it is met in relation to each of 
 
 
The automatic overseas tests 
 45 
11  There are 5 automatic overseas tests. 
 

 

 

12  The first automatic overseas test is that— 
 
(a)  P was resident in the UK for one or more of the 3 tax years preceding 
 
 
(b)  the number of days in year X that P spends in the UK is less than 16, 
 
 5 
(c)  P does not die in year X. 
 
13  The second automatic overseas test is that— 
 
(a)  P was resident in the UK for none of the 3 tax years preceding year 
 
 
(b)  the number of days that P spends in the UK in year X is less than 46. 
 10 
14 (1)  The third automatic overseas test is that— 
 
(a)  P works sufficient hours overseas, as assessed over year X, 
 
(b)  during year X, there are no significant breaks from overseas work, 
 
(c)  the number of days in year X on which P does more than 3 hours’ 
 
work in the UK is less than 31, and 
 15 
(d)  the number of days in year X falling within subparagraph (2) is less 
 
 
(2)  A day falls within this subparagraph if— 
 
(a)  it is a day spent by P in the UK, but 
 
(b)  it is not a day that is treated under paragraph 23(4) as a day spent by 
 20 
 
(3)  Take the following steps to work out whether P works “sufficient hours 
 
overseas” as assessed over year X— 
 
 
 Identify any days in year X on which P does more than 3 hours’ work in the 
 25 
UK, including ones on which P also does work overseas on the same day. 
 
 The days so identified are referred to as “disregarded days”. 
 
 
 Add up (for all employments held and trades carried on by P) the total 
 
number of hours that P works overseas in year X, but ignoring any hours 
 30 
that P works overseas on disregarded days. 
 
 The result is referred to as P’s “net overseas hours”. 
 
 
 Subtract from 365 (or 366 if year X includes 29 February)— 
 
(a)  the total number of disregarded days, and 
 35 
(b)  any days that are allowed to be subtracted, in accordance with the 
 
rules in paragraph 28 of this Schedule, to take account of periods of 
 
leave and gaps between employments. 
 
 The result is referred to as the “reference period”. 
 
 40 
 Divide the reference period by 7. If the answer is more than 1 and is not a 
 
whole number, round down to the nearest whole number. If the answer is 
 
less than 1, round up to 1. 
 
 
 Divide P’s net overseas hours by the number resulting from step 4. 
 45 
 
 If the answer is 35 or more, P is considered to work “sufficient hours 
 
overseas” as assessed over year X. 
 

 

 

(4)  This paragraph does not apply to P if— 
 
(a)  P has a relevant job on board a vehicle, aircraft or ship at any time in 
 
 
(b)  at least 6 of the trips that P makes in year X as part of that job are 
 
crossborder trips that either begin in the UK, end in the UK or begin 
 5 
 
15 (1)  The fourth automatic overseas test is that— 
 
 
(b)  P was resident in the UK for neither of the 2 tax years preceding year 
 
X or, alternatively, P’s case falls within subparagraph (2), and 
 10 
(c)  the number of days that P spends in the UK in year X is less than 46. 
 
(2)  P’s case falls within this subparagraph if— 
 
(a)  P was not resident in the UK for the tax year preceding year X, and 
 
(b)  the tax year before that was a split year as respects P because the 
 
circumstances of the case fell within Case 1, Case 2 or Case 3 (see Part 
 15 
 
16 (1)  The fifth automatic overseas test is that— 
 
 
(b)  P was resident in the UK for neither of the 2 tax years preceding year 
 
X because P met the third automatic overseas test for each of those 
 20 
years or, alternatively, P’s case falls within subparagraph (2), and 
 
(c)  P would meet the third automatic overseas test for year X if 
 
paragraph 14 were read with the relevant modifications. 
 
(2)  P’s case falls within this subparagraph if— 
 
(a)  P was not resident in the UK for the tax year preceding year X 
 25 
because P met the third automatic overseas test for that year, and 
 
(b)  the tax year before that was a split year as respects P because the 
 
circumstances of the case fell within Case 1 (see Part 3 of this 
 
 
(3)  The relevant modifications of paragraph 14 are— 
 30 
(a)  in subparagraph (1)(a) and (b) and subparagraph (3), for “year X” 
 
read “the period from the start of year X up to and including the day 
 
before the day of P’s death”, and 
 
(b)  in step 3 of subparagraph (3), for “365 (or 366 if year X includes 29 
 
February)” read “the number of days in the period from the start of 
 35 
year X up to and including the day before the day of P’s death”. 
 
 
17 (1)  The sufficient ties test is met for year X if— 
 
(a)  P meets none of the automatic UK tests and none of the automatic 
 
 40 
(b)  P has sufficient UK ties for that year. 
 
(2)  “UK ties” is defined in Part 2 of this Schedule. 
 
(3)  Whether P has “sufficient” UK ties for year X will depend on— 
 
(a)  whether P was resident in the UK for any of the previous 3 tax years, 
 
 45 

 

 

(b)  the number of days that P spends in the UK in year X. 
 
(4)  The Tables in paragraphs 18 and 19 show how many ties are sufficient in 
 
 
 
18  The Table below shows how many UK ties are sufficient in a case where P 
 5 
was resident in the UK for one or more of the 3 tax years preceding year X— 
 
 Days spent by P in the UK 
                  10                          15      

19  The Table below shows how many UK ties are sufficient in a case where P 
 
was resident in the UK for none of the 3 tax years preceding year X— 
 
 Days spent by P in the UK 
        20                          25      

20 (1)  If P dies in year X, paragraph 18 has effect as if the words “More than 15 but” 
 
were omitted from the first column of the Table. 
 
(2)  In addition to that modification, if the death occurs before 1 March in year 
 
X, paragraphs 18 and 19 have effect as if each number of days mentioned in 
 30 
the first column of the Table were reduced by the appropriate number. 
 
(3)  The appropriate number is found by multiplying the number of days, in 
 
each case, by— 
 
 where “A” is the number of whole months in year X after the month in which 
 
 35 

 

 

(4)  If, for any number of days, the appropriate number is not a whole number, 
 
the appropriate number is to be rounded up or down as follows— 
 
(a)  if the first figure after the decimal point is 5 or more, round the 
 
appropriate number up to the nearest whole number, 
 
(b)  otherwise, round it down to the nearest whole number. 
 5 
 
 
 
21  This Part of this Schedule defines some key concepts for the purposes of this 
 
 10 
 
22 (1)  If P is present in the UK at the end of a day, that day counts as a day spent 
 
 
(2)  But it does not do so in the following two cases. 
 
(3)  The first case is where— 
 15 
(a)  P only arrives in the UK as a passenger on that day, 
 
(b)  P leaves the UK the next day, and 
 
(c)  between arrival and departure, P does not engage in activities that 
 
are to a substantial extent unrelated to P’s passage through the UK. 
 
(4)  The second case is where— 
 20 
(a)  P would not be present in the UK at the end of that day but for 
 
exceptional circumstances beyond P’s control that prevent P from 
 
 
(b)  P intends to leave the UK as soon as those circumstances permit. 
 
(5)  Examples of circumstances that may be “exceptional” are— 
 25 
(a)  national or local emergencies such as war, civil unrest or natural 
 
 
(b)  a sudden or lifethreatening illness or injury. 
 
 
(a)  the maximum number of days to which subparagraph (2) may 
 30 
apply in reliance on subparagraph (4) is limited to 60, and 
 
(b)  accordingly, once the number of days within subparagraph (4) 
 
reaches 60 (counting forward from the start of the tax year), any 
 
subsequent days within that subparagraph, whether involving the 
 
same or different exceptional circumstances, will count as days spent 
 35 
 
23 (1)  If P is not present in the UK at the end of a day, that day does not count as a 
 
day spent by P in the UK. 
 
(2)  This is subject to the deeming rule. 
 
(3)  The deeming rule applies if— 
 40 
(a)  P has at least 3 UK ties for a tax year, 
 

 

 

(b)  the number of days in that tax year when P is present in the UK at 
 
some point in the day but not at the end of the day (“qualifying 
 
days”) is more than 30, and 
 
(c)  P was resident in the UK for at least one of the 3 tax years preceding 
 
 5 
(4)  The deeming rule is that, once the number of qualifying days in the tax year 
 
reaches 30 (counting forward from the start of the tax year), each subsequent 
 
qualifying day in the tax year is to be treated as a day spent by P in the UK. 
 
(5)  The deeming rule does not apply for the purposes of subparagraph (3)(a) 
 
(so, in deciding for those purposes whether P has a 90day tie, qualifying 
 10 
days in excess of 30 are not to be treated as days spent by P in the UK). 
 
 
24  Any reference to a number of days spent in the UK “in” a given period is a 
 
reference to the total number of days spent there (in aggregate) in that 
 
period, whether continuously or intermittently. 
 15 
 
25 (1)  A person’s home could be a building or part of a building or, for example, a 
 
vehicle, vessel or structure of any kind. 
 
(2)  Whether, for a given building, vehicle, vessel, structure or the like, there is a 
 
sufficient degree of permanence or stability about P’s arrangements there for 
 20 
the place to count as P’s home (or one of P’s homes) will depend on all the 
 
circumstances of the case. 
 
(3)  But somewhere that P uses periodically as nothing more than a holiday 
 
home or temporary retreat (or something similar) does not count as a home 
 
 25 
(4)  A place may count as a home of P’s whether or not P holds any estate or 
 
interest in it (and references to “having” a home are to be read accordingly). 
 
(5)  Somewhere that was P’s home does not continue to count as such merely 
 
because P continues to hold an estate or interest in it after P has moved out 
 
(for example, if P is in the process of selling it or has let or sublet it, having 
 30 
 
 
26 (1)  P is considered to be “working” (or doing “work”) at any time when P is 
 
 
(a)  in the performance of duties of an employment held by P, or 
 35 
(b)  in the course of a trade carried on by P (alone or in partnership). 
 
(2)  In deciding whether something is being done in the performance of duties 
 
of an employment, regard must be had to whether, if value were received by 
 
P for doing the thing, it would fall within the definition of employment 
 
income in section 7 of ITEPA 2003. 
 40 
(3)  In deciding whether something is being done in the course of a trade, regard 
 
must be had to whether, if expenses were incurred by P in doing the thing, 
 

 
