RFIG20120 - Statutory Residence Test (SRT): Automatic overseas tests: First automatic overseas test
To meet this test the individual must have been UK resident in 1 or more of the 3 tax years immediately preceding the relevant tax year.
In the relevant tax year the individual must have spent fewer than 16 days in the UK.
If the conditions are not met the individual needs to consider the remaining automatic overseas tests.
This test cannot apply if the individual dies in the relevant tax year.
For the purpose of considering a person's residence position in the prior three tax years, any year in which split year treatment applies will be a full year of UK residence.