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Ask the Tutor ACCA TX-UK
Didn't get the answer from the notes
Hi, sorry to keep you waiting for a reply but would you please be able to tell me at what point in which video I mentioned 90 days and I will check that for you as clearly the answer given in the OT notes is correct and nothing to do with 90 days, so my apologies if I have made that reference!
ps I am merely a lecturer not a professor
Thank you for your clarification - it is of course illustration 4 in our current 2018/19 material though as you say in the lecture recorded for 2017/18 it was illustration 2.
Fernando only has one tie with the UK and therefore is not UK resident - I do not understand why you are saying that he has 2 UK ties which would of course then make him UK resident??
No - the one tie is living in the house. The number of days in the UK is picked up first from the table provided and then depending on whether the person was or was not previously resident in the UK you establish the number of ties the person has with the UK and then read off from the table whether that person is or is not UK resident.
You combine the number of days in the UK with the ties to determine residence.
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