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ACCA Strategic Professional · Advanced Taxation (UK) · Statutory obligations, time limits and the implications of non-compliance

Chen was not previously UK resident. In 2025/26 she spends 100 days in the UK and has two UK ties. In 2026/27 she is expected to spend 130 days in the UK with two UK ties (she will not be automatically resident or non-resident). Assuming she is not resident in 2025/26, what is her status for each year under the ATX-UK table?

Chen is not resident in 2025/26 but resident in 2026/27. At 91 to 120 days, a not previously resident person needs three ties, and she has two. At 121 to 182 days, two ties are enough for a person not previously resident.

  1. ANot resident in both years
  2. BNot resident in 2025/26 and resident in 2026/27Correct
  3. CResident in 2025/26 and not resident in 2026/27
  4. DResident in both years

Explanation

For someone not previously resident, 91 to 120 days requires three ties, so Chen with two ties is not resident in 2025/26. In 2026/27 at 121 to 182 days, two ties are enough for a person not previously resident, so she is resident. Being not resident in 2025/26 does not change the column to previously resident.

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