- This topic has 5 replies, 2 voices, and was last updated 5 years ago by
.
- Posts
Hi. I would like to know why in the illustration 4 question in page 14 of the notes Fernando had 1 tie when he lived in the UK for 140 days but the professor in the video mentioned that he didn’t live in the UK for more than 90 days. Could you please help me?
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 professorHi, 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.
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??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?
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.
- You must be logged in to reply to this topic.