If none of the Automatic Overseas Tests are satisfied then the Automatic UK Tests need to be considered.

Where an individual satisfies one of the Automatic UK Tests and none of the Automatic Overseas Tests, he will be resident in the UK for that fiscal year.128

The First Automatic UK Test: 183 Days Spent

The First Automatic UK Test129 is met if the individual spends at least 183 days in the UK in the fiscal year concerned.130

The Second Automatic UK Test: UK Home

The Second Automatic UK Test131 is met if:

(a)the individual has a home during all or part of the fiscal year concerned;

(b)that home is one where he spends a sufficient amount of time in the year; and

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