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)
2
Q
A