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 three tax years before the current tax year and they spend fewer than 16 days in the UK in the tax year.