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ACCA Strategic Professional · Advanced Taxation (UK) · Income tax: the scope of income tax, residence and overseas aspects

Carlos was UK resident in earlier years. In 2025/26 he spent 60 days in the UK and has three UK ties. Assume no automatic overseas or UK test applies. What is his residence status for 2025/26?

Carlos is UK resident. A previously resident individual spending 46 to 90 days in the UK is resident if he has three or more UK ties, and he has exactly three. The four-tie test applies to different categories or day ranges.

  1. ANot resident, because he needs four ties at 46 to 90 days
  2. BResident, because he has three ties and was previously residentCorrect
  3. CNot resident, because he was in the UK for fewer than 91 days
  4. DResident only if he has four ties

Explanation

For 46 to 90 days a previously resident individual is resident with 3 or more UK ties. Carlos has three, so he is resident. The four-tie requirement applies at 46 to 90 days only to someone not previously resident, and at 16 to 45 days to someone previously resident.

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