Before revision: Automatic Overseas Tests Under this limb there are three tests to consider: First Automatic Overseas Test The individual will be a non-UK resident for the tax year if they were resident in the UK for one or more of the 3 tax years before the current tax year and they spend fewer than 16 days in the UK in the tax year.
After revision: Automatic overseas tests Under this limb there are three tests to consider: First Automatic Overseas Test The individual will be a non-UK resident for the tax year if they were resident in the UK for one or more of the 3 tax years before the current tax year and they spend fewer than 16 days in the UK in the tax year.