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Resident / not resident UK

Forums › ACCA Forums › ACCA TX Taxation Forums › Resident / not resident UK

  • This topic has 3 replies, 2 voices, and was last updated 11 months ago by mrjonbain.
Viewing 4 posts - 1 through 4 (of 4 total)
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  • July 14, 2021 at 12:58 pm #627701
    vikipulka
    • Topics: 16
    • Replies: 16
    • ☆

    Can anyone explain me this,

    As per OpenTuition notes:
    A.Days in UK >>> B.Previously Resident (R) >>>C.Not Previously Resident
    A.(R)<16 >>> B.Automatically NOT R >>>C.Automatically NOT R
    A.16 – 45 >>> B.R if 4 UK ties >>>C.Automatically NOT R
    A.46 – 90 >>> B.R if 3 UK ties >>>C.R if 4 UK ties
    …etc.

    Illustration 5.
    Lewis was in the UK for 80 days in 2020/21 when he lived in the only home that he owns.
    Answer: Lewis has been in the UK too long to be treated as automatically not resident, irrespective of his previous residence. He will, however be treated as automatically UK resident as his only home is in the UK.

    – I don’t understand why is that? I mean, if we rely on the table above, he goes to the third line 46-90 days spent in the UK. It means that if he was previously a resident, then to become a resedent in 2020/21 he should have 3 UK ties.
    As far as I can see, he has only 1 UK tie (he owns a place in the UK).
    So it means, that he can’t be a resident.
    But as we can see in answers, he IS a resident. Why??

    July 15, 2021 at 3:21 pm #627862
    mrjonbain
    Moderator
    • Topics: 1
    • Replies: 1220
    • ☆☆☆☆☆

    Right, tests of residence have to be done in order. First it should be established if someone is automatically overseas resident. If not the case then the tests of automatic UK residence should be applied. In this case one of tests of automatic UK residence is met – only home is in UK. Therefore as automatically UK resident ties test does not have to be applied. Hope this helps.

    July 27, 2021 at 1:49 pm #629573
    vikipulka
    • Topics: 16
    • Replies: 16
    • ☆

    Thank you for your answer!

    July 27, 2021 at 3:02 pm #629580
    mrjonbain
    Moderator
    • Topics: 1
    • Replies: 1220
    • ☆☆☆☆☆

    You are welcome.

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