Simon Roue and Laura Sant unpack the Second Automatic UK Test; the 91-day 'only home' rule that can make you UK tax resident even when your day count looks safe.

Living and working across different countries often brings freedom, but it also brings complexity when it comes to tax. Many professionals believe they’re exempt from UK tax as long as they spend fewer than 183 days in the UK each year. Unfortunately, that assumption can lead to unexpected tax bills.

One of the most overlooked parts of the Statutory Residency Test (SRT) is the second automatic UK test; a rule that catches out many globally mobile workers and property owners. Here’s what you need to know to stay compliant and confident.

What Is the Statutory Residency Test (SRT)?

The SRT is the UK government’s framework for determining an individual’s tax residency each tax year. It looks at the number of days spent in the UK, personal and professional ties, and home ownership. The SRT is divided into three categories:

• Automatic Overseas Tests
• Automatic UK Tests
• The Sufficient Ties Test

If you spend 183 days or more in the UK during a tax year, you are automatically a UK tax resident. But if you spend fewer than 183 days, you still need to consider other tests, including the second automatic UK test.

The Second Automatic UK Test Explained

This test applies to individuals who may not spend long in the UK but still maintain a home here. You are considered a UK tax resident for the entire tax year if:

1. You had a home in the UK for at least 91 consecutive days.
2. At least 30 of those days fell within the tax year and you were present in that home for at least 30 days during that year.
3. During this time, you had no overseas home, or if you did, you spent fewer than 30 days in it during the same tax year.

If these conditions are met and you do not qualify as automatically non-resident you will be treated as a UK tax resident, regardless of the number of days spent in the UK overall.

Why This Matters for Expats and Globally Mobile Professionals

This rule often surprises people who:

• Own property in the UK but spend most of their time abroad
• Travel frequently in and out of the UK for work
• Assume they qualify for split-year treatment

While split-year treatment does exist, the criteria are very strict. Many individuals mistakenly believe they qualify, only to face unexpected UK tax liabilities later.

How to Stay Compliant and Avoid Penalties

If you live abroad part of the year, own multiple properties, or are considering a move overseas, it’s essential to understand how the SRT applies to your situation. Getting this wrong could mean:

• Paying UK tax on worldwide income unexpectedly
• Double taxation issues without treaty relief
• HMRC penalties for incorrect filings

At LSR Partners, you get clarity and confidence. We explain exactly how these tests apply to your circumstances so you pay the right tax in the right place at the right time.

Don’t assume that fewer than 183 days in the UK makes you exempt. The second automatic UK test proves that tax residency rules are more complex than many realise.

If you live and work abroad, own property in the UK, or are planning a move overseas, now is the time to get expert advice. Contact LSR Partners today to make sure you stay compliant, avoid unnecessary tax liabilities, and plan your finances with confidence.

This post is general guidance, not personal tax advice. Always take advice on your specific facts.

Contact LSR Partners today to speak with our expert team and pay the right tax, in the right place, at the right time.