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An individual is UK resident for the tax year if none of the automatic overseas tests (discussed at E6.102B) are met and the individual meets one of the following four automatic UK tests below:

1. Ìý

   (1)ÌýÌýÌýÌý They spend at least 183 days in the UK in the tax year¹.

2. Ìý

   (2)ÌýÌýÌýÌý They have a home in the UK and are present there on at least 30 separate days in the tax year, and in a period of at least 91 consecutive days (part of which falls in the tax year) they either have no home abroad or they have one or more non-UK home(s) in which they are present for less than 31 separate days in the tax year².

3. Ìý

   The days can be consecutive or intermittent for the 30-day count, and there is no time minimum for presence (so that a day is counted if there is one minute of presence in the UK home). If the individual has more than one UK home, each is considered separately