Residency Status

Question 1

Automatic non - Uk residency test

Individual in UK in tax year less than :

Answer 1

• 16 days and R 1/3 years
• 46 days and not R last 3 years
• 91 days and work FT abroad

Question 2

Automatic uk residency test

Individual automatically uk R if:

Answer 2

• in UK 183 days (half the year)
• 30 days and only home in Uk

Question 3

Sufficient ties test (5)

Answer 3

1. Close family
   Spouse/civil partner/minor child resident in the UK
2. Accommodation in UK
   -Used in tax year
   -Available 91 days consecutively in tax year
3. Substantive work in UK
   - 40 days
4. Days in UK in last two tax years
   -More than 90 days in either year
5. Country tie
   More time in UK than any other country (use if R in 1/3 years)

Question 4

What’s deemed domicile for long term resident

Answer 4

Uk resident for 15/20 tax years

Question 5

What qualifies as temporary UK resident who qualify for UK capital gains tax

Answer 5

Absent in uk less than 5 years
Have been UK resident for 4/7 tax years