What is the basic requirement to be considered an automatic overseas resident in the UK?

To be considered an automatic overseas resident in the UK, one must be present in the UK for less than 16 days in the fiscal year. This is a key component of the Statutory Residence Test, which outlines how individuals are classified as residents or non-residents for tax purposes. The reasoning behind this threshold is based on the idea that a limited presence in the UK indicates insufficient ties to be deemed a resident.

If someone is physically present in the UK for fewer than 16 days, it suggests that they have a primarily overseas lifestyle, thus qualifying them for automatic overseas residency. This status carries specific tax implications, especially regarding income earned outside of the UK, which may not be subject to UK taxation under certain conditions.