UK Residency Test

Question 1

Automatic Non Resident Test

Answer 1

1. Not Resident in the UK for last 3 years and no more than 46 days in the current year.
2. UK Resident in 1 of the last 3 tax years but less that 16 days in the current tax year.
3. Leave the UK for work but in the UK for max 91 days and max 31 days working

Question 2

What are the Automatic UK Resident Test

Answer 2

1. Present in the UK for 183 days or more in the current tax year
2. All homes are in the UK and spent 30 days or more staying at the home.
3. Work sufficient hours in the UK

Question 3

What are the additional ties test?

Answer 3

1. Family UK Resident
2. Access to accommodation and stay at least 1 night in the UK
3. Substantive work in the UK for 40 days or more.
4. In the UK for 91 days or more in the last 2 tax years.

If the Out-Bound test then if live more days in the UK than any other country.

Question 4

How many ties for how many days if Non Resident in the last 3 tax years?

Answer 4

1 Tie allows up to 182 days

2 Ties allows up to 120 days

3 Ties allows up to 90 days

4 Ties allows up to 45 days

Question 5

How many ties for how many days if UK Resident at any time in the last 3 years?

Answer 5

No ties if up to 183 days

1 tie if less than 120 days

2 ties if less than 90 days

3 ties if less than 46 days

4 ties if less than 16 days in the UK