Oveseas Indiviudals Ch17

Question 1

Types of ties in determining if an individual is a uk resident ?

Answer 1

1. Uk resident close family
2. Uk accomodation available for >=91 days
3. Substantive uk work (>3 hours/day for >=40 days)
4. Spends > 90 days in uk in either of previous 2 tax years
5. In uk for more days than any other country this tax year only