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HM Accountax Ltd
HM Accountax Ltd, Chartered Certified Accountant
Category: Tax
Satisfied Customers: 306
Experience:  I am an accountancy professional with more than10 years hand on experience in audit, accountancy and tax affairs.
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My work and my house are in the UK but I have a second home

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Hello my name is***** work and my house are in the UK but I have a second home in Italy, but considering that in can work from home, in June (7th) I decided to go to work from Italy (because I'm Italian), so I want to understand in a better way the second bullet point:
15/10/2020 03:363.2 Second automatic UK test
You’ll be UK resident for the tax year if you have, or have had, a home in the UK for all or part of the year and the following all apply:there is or was at least one period of 91 consecutive days when you had a home in the UK
at least 30 of these 91 days fall in the tax year when you have a home in the UK and you’ve been present in that home for at least 30 days at any time during the year
at that time you had no overseas home, or if you had an overseas home, you were present in it for fewer than 30 days in the tax year
If you have more than one home in the UK you should consider each of those homes separately to see if you meet the test. You need only meet this test in relation to one of your UK homes.
15/10/2020 03:37when it says at least 30 of these 91 days fall in the tax year when you have a home in the UK and you’ve been present in that home for at least 30 days at any time during the year
15/10/2020 03:38so basically I spent 63 days in the UK since 6 April 2020 and I've worked 41 days from there
JA: Have you talked to a tax professional about this?
Customer: nO
JA: Anything else you want the Expert to know before I connect you?
Customer: nO Hello my name is***** work and my house are in the UK but I have a second home in Italy, but considering that in can work from home, in June (7th) I decided to go to work from Italy (because I'm Italian), so I want to understand in a better way the second bullet point:
15/10/2020 03:363.2 Second automatic UK test
You’ll be UK resident for the tax year if you have, or have had, a home in the UK for all or part of the year and the following all apply:there is or was at least one period of 91 consecutive days when you had a home in the UK
at least 30 of these 91 days fall in the tax year when you have a home in the UK and you’ve been present in that home for at least 30 days at any time during the year
at that time you had no overseas home, or if you had an overseas home, you were present in it for fewer than 30 days in the tax year
If you have more than one home in the UK you should consider each of those homes separately to see if you meet the test. You need only meet this test in relation to one of your UK homes.
15/10/2020 03:37when it says at least 30 of these 91 days fall in the tax year when you have a home in the UK and you’ve been present in that home for at least 30 days at any time during the year
15/10/2020 03:38so basically I spent 63 days in the UK since 6 April 2020 and I've worked 41 days from there

Hi Enzo,

I am an advisor at JA and happy to assist you.

I am looking into your query and come back to you shortly.

Regards

HMAT

Hi Enzo,

Based on your details about second residence test, you are not conclusively UK resident under second residence test.

I hope this answers the query.

If you have any further queries then please feel free to contact me.

Regards

HMAT

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