Residency Test

Question 1

What are the 3 things in the automatic residence test?

Answer 1

▪ A person who is in the UK for 183 days or more during a tax year. (6M)

▪ Only home is in the UK.

▪ A person who carries out full time work in the UK.

Question 2

What is the sufficient ties test?

Answer 2

If neither of the two automatic tests apply, then residence status is determined by the number of days in the UK AND the number of ties they have with the UK

Question 3

what are the 3 things in the automatic overseas/non-resident test ?

Answer 3

Individual in UK in tax year less than;

▪ A person is in the UK for less than 16 days

▪ A person who is in the UK for less than 46 days and Non UK R in any of the last three years.

▪ A person who works full-time overseas, subject to them not being in the UK for more than 90 days (3m) during a tax year

Question 4

name the 5 sufficient ties?

Answer 4

1. Having close family Spouse/ civil partner or minor child in UK
2. A home in the UK which is used during the tax year (even one day is sufficient)
3. Resident in the UK for >90 days in either of the two previous tax years
4. Doing substantive work in the UK
5. Spending more time in the uk than in any other country in the tax year

Question 5

what is a definition of ‘day in the UK’

Answer 5

A day in the UK is any day in which a person is present in the UK at midnight.