The Automatic Overseas Test (AOT)

AOT has three tests, and if a person satisfies one of these, they will not live in the UK during the relevant tax year. The conditions are that the individual:

Three have had one or more residents in the UK during the last three tax years and stay in the UK for at least 16 days in the relevant tax year.
Three have not lived in the UK for the past three tax years and have been in the UK for at least 46 days during the relevant tax year.
The tax works full time abroad for at least one full tax year, and the relevant tax is in the UK for less than 91 days in a year and does not exceed 30 days in the tax year (currently defined as exceeding 3 hours).

The first two tests are based on one-day calculations only and ignore other factors such as housing availability with the UK and other relationships with the UK.

There are situations where you have to consider going abroad to work as an employee for the third exam or on a self-employment basis. Attendance days and working days should carefully be considered. It should also be noted:
Absence from full-time work averages 35 hours per week can take vacations and sick leave into account to improve the standard effectively.
UK Working days in the UK are not equal to attendance days, so there is a UK working day, and the person leaves the UK before the end of the day and can count as a working day.

HMRC will provide evidence if the working day state to be overdue. The subsequent exams’ constructive approach means that the working immigrant can pass the AOT and consider as a resident is essential. Otherwise, the real problem will found given to them under the subsequent exams.