Residency tests Flashcards

1
Q

Explain sufficient ties tests

A

Leaver x 5 Arrive x 4
Family - spouse/ civil partner/ partner you live with/ minor

Accomodation - somewhere to stay that is available for a period of 91days of which 31 fall in the tax year.You stayed 1 night in this home (16 if family memembers home)

Work - you worked 40 days or more in the UK

90 days - spent more than 90 days in the UK in either of the previous 2 tax years

Country - spent more days in the UK in the TY than in any other single country (leaver only)

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2
Q
A
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