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Uk resident / not a residen

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Uk resident / not a residen

  • This topic has 2 replies, 2 voices, and was last updated 1 year ago by Tax Tutor.
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  • Author
    Posts
  • July 14, 2021 at 1:03 pm #627702
    vikipulka
    Member
    • Topics: 19
    • Replies: 21
    • ☆

    Good day,
    Could you please 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 resident 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?? I mean having a home in the UK doesn’t give “automatic” rights to become a resident (as per the table above)

    July 14, 2021 at 1:21 pm #627707
    vikipulka
    Member
    • Topics: 19
    • Replies: 21
    • ☆

    I got it 🙂 can’t delete this question, so please just ignore it

    There was another rule (about being automatically resident), that wasn’t mentioned in the book

    July 15, 2021 at 11:49 am #627836
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    Glad you were able to sort out your query – but the rule is stated in the study notes and referenced in the answer

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