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Test for whether Automatically Resident or Automatically Not Resident

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Test for whether Automatically Resident or Automatically Not Resident

  • This topic has 0 replies, 1 voice, and was last updated 2 years ago by Suman.
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  • September 21, 2020 at 12:40 pm #586300
    Suman
    Participant
    • Topics: 10
    • Replies: 6
    • ☆

    Dear Sir,

    Hope you are doing well!!

    I have just made my own notes to check the UK residency status of an individual for the current tax year for tax puposes based on your lectures and the lecture notes. I have enlisted the steps that I am following. Can you kindly have look into this below and please let me know if my understanding on this is correct.

    Many thanks

    Best wishes
    Suman

    Step 1. Test for whether PREVIOUSLY RESIDENT or NOT PREVIOUSLY RESIDENT

    Firstly, we need to see if a person was previously resident in the UK or not.
    a. A person was PREVIOUSLY RESIDENT in the UK if he was resident in the UK in any of the preceding 3 tax years.
    b. If statement a is not applicable, then a person is considered to be NOT PREVIOUSLY RESIDENT in the UK.

    Step 2. Test for AUTOMATICALLY NOT RESIDENT for tax purposes for the current tax year.

    Having established whether a person was previously resident or not previously resident in step 1, we then need to go through the table (the one that will be given in the exam in the tax table) to see if they qualify for AUTOMATICALLY NOT RESIDENT for tax purposes for the current tax year.

    In addition, there’s also another test which can qualify a person as AUTOMATICALLY NOT RESIDENT for the current tax year for tax purposes, if they:
    a. Work full time overseas AND
    b. Have not lived in the UK in the current tax year for more than 90 days

    Step 3. Test for AUTOMATCALLY RESIDENT for tax purposes for the current tax year.

    A person qualifies as AUTOMATICALLY RESIDENT for tax purposes for the current tax year if they have lived in the UK for more than 183 days.

    In addition, there’s also another test which can qualify a person as AUTOMATICALLY RESIDENT for tax purposes for the current tax year, if they:
    a. Work full time in the UK OR (Sir, can you please confirm if this is ‘OR’ or should be ‘AND’?)
    b. Have their only home in the UK
    The above two points a and b can only be disregard if a person qualifies through one of the test as AUTOMATICALLY NOT RESIDENT in the UK.

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