Residence Status For Tax Purpose Flashcards
How is res in uk determined
Done every tax year which is from 6 April to 5 April
Name how someone is automatically non uk res
If not res for any of the 3 previous tax years and in uk for less than 46 days in the current year
In the uk for less than 16 days in the tax year
Person who has left the uk to carry out full time work for at least 35 hours per week employed or self employed. No more than 30 days spent working in the uk and if in the uk should be less than 91 days per tax year
Who will be treated as being uk res
Someone who is in up for more than 183 days per tax year
A persons who’s only home is in the uk. This person must have the home for at least 91 days consecutively. Of which 30 days are in they tax year and have to be present for at least 30 days
At what time is some regarded as present in the uk
At midnight and is counted as 1 day
Can the tax year be split to uk res and non uk res
And if so what are the conditions
Yes they can
Can be split to where’s they leave the uk to work full time or come to the uk to work full time
Where a person ceases having a uk home and where a person comes to live in the uk midway through a tax year
What is the sufficient uk ties test
If a person does not meet the auto tests, then the sufficient ties test it used to determine uk res or not
What does the sufficient ties test entail
It’s a combination of weather a person is uk res or not, number of days spent in uk together with the following 5 factors
Having spouse or child Erne who are uk res
Having accommodation in the uk during tax year
Doing at least 40 days work in tax year
Spending more than 90 days in uk in 2 previous tax years
Spending more time in uk than any other country
How is the sufficient test applied
Done on wether the person has been uk res for any of the previous 3 tax years
If they 3 years apply then they will be someone leaving the uk and all factors for the sufficient test applies
If 3 year rule does not apply then they are entering the uk and only the first 4 connecting factors are relevant
Name the categories of days in uk
16-45
45-90
91-120
120-182
If an arrived name the outcomes that make them a uk res
16-45 non res
46-90 need 4 uk ties to be res
91-120 need 3 uk ties to be res
121-182 need 2 uk ties to be res
If a leaver name factors that make them a res
16-45 res if 4 uk ties
46-90 res if 3 uk ties
91-120 res if 2 uk ties
121-182 res if 1 uk tie
What is the deeming rule
When a person has 3 or more ties for the tax year
Has been present in the uk for 30 days plus
Been res in 1 or more of the 3 previous tax years
If all conditions are met, subsequent qualifying days after the 30 are treated as days of presence
