Hi, in the example it says that he had a holiday house in the UK and that he was living in the house for 140 days. This doesn’t mean that he has 2 ties?
Hi, I’m talking about Illustration 2 sorry not 4! The video is called ‘Income Tax Computation – Child Benefit’ in minute 35:00. The only thing that we have to keep in mind is the fact that he has a holiday house in the UK? Because I thought that we had to use the 140 days that he lived in during the year and assume that he has 2 ties and so he is a UK Resident.