Before revision: Second Automatic Overseas Test The individual will be a non-UK resident for the tax year if they were resident in the UK for none of the 3 tax years before the current tax year and they spend fewer than 46 days in the UK in the tax year.
After revision: Second automatic overseas test The individual will be a non-UK resident for the tax year if they were resident in the UK for none of the 3 tax years before the current tax year and they spend fewer than 46 days in the UK in the tax year.