test. 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. Second Automatic Overseas Test The individual will be a non-UK resident for the tax year if they were resident in the UK for none of the 3 tax years before the current tax year and they spend fewer than 46 days in the UK in the tax year. Third Automatic Overseas Test The individual will be non-UK resident for the tax year if they work full-time overseas over the tax year and: they spend fewer than 91 days in the UK in the tax year; the number of days on which they work for more than 3 hours in the UK is less than 31 and there is no significant break from their overseas work. A significant break is when at least 31 days go by and not one of those days is a day where the individual works for more than 3 hours overseas and would have worked for more than 3 hours overseas, but they did not do so because they were on annual leave, sick leave or parenting leave If the individual does have a significant break from overseas work they will not qualify for full-time work overseas. The test can apply to both employees and the self-employed. Automatic UK Tests Under this limb there are 3 tests to consider again: First Automatic UK Test The individual will be UK resident for the tax year if they spend 183 days or more in the UK during the tax year. Second Automatic Test The individual will be UK resident for the tax year if they have, or have had, a home in the UK for all or part of the year and all of the following apply: there is or was at least one period of 91 consecutive days when they had a home in the UK; at least 30 of these 91 days fall in the tax year when they had a home in the UK and they have been present in that home for at least 30 days at any time during the