2. Resident status
(1) Automatic overseas test
If satisfied any of the conditions, not a UK resident for the whole tax year.
Condition | In this tax year |
None | ＜16 days |
Not residence in previous 3 TYs | ＜46 days |
Works full-time overseas during this TY | ＜91 days |
(2) Automatic UK test
Individual as UK resident in a tax year if that individual:
• In the UK for 183 days or more during that tax year; or
• Only home in the UK and no home overseas; or
• Works full-time in the UK during that tax year.
(3) Sufficient ties test
Days in the UK | Previously R | Not Previously R |
<16 | NOT R | NOT R |
16 – 45 | R if 4 UK ties | NOT R |
46 – 90 | R if 3 UK ties | R if 4 UK ties |
91 – 120 | R if 2 UK ties | R if 3 UK ties |
121 – 182 | R if 1 UK tie | R if 2 UK ties |
>183 | R | R |
Given in exam
5 Ties
• Spouse/civil partner or minor child in the UK
• Accommodation in UK which is used during tax year
• Substantive work in UK (at least 40 days working at least 3 hours a day)
• In UK for more than 90 days in either of 2 previous tax years
• More time in UK than in any other country in tax year (only relevant if individual was UK resident in any of the previous three tax years)
通关秘钥 -Status 确认三步走
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