Residence
A statutory test of residence has been introduced to determine a person’s residence status each tax year.
The following people will automatically be treated as not resident in the UK:
A person who is in the UK for less than 16 days during a tax year.
A person who is in the UK for less than 46 days during a tax year, and who has not been resident during the three previous tax years.
A person who works full-time overseas, subject to them not being in the UK for more than 90 days during a tax year.