Skip to content

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

Daniel has never been resident in the UK before. In the current tax year he spends 100 days in the UK and none of the automatic tests applies. Under the table of days and UK ties, what is the minimum number of UK ties that makes him resident?

Daniel needs at least 3 UK ties. For someone not previously resident, spending 91 to 120 days in the UK makes the person resident if 3 or more ties exist. The 2-tie figure applies only to individuals who were previously resident.

  1. A2 ties
  2. B3 tiesCorrect
  3. C4 ties
  4. D1 tie

Explanation

For an individual not previously resident, 91 to 120 days in the UK means resident if 3 or more UK ties apply. The 2-tie threshold applies to a previously resident individual with the same number of days, which is why 2 is wrong.

Did you get it right without looking?

One question tells you little. A timed set on Income tax: the scope of income tax, residence and overseas aspects shows your real accuracy, how long you take and where you lose marks.

Practise Income tax: the scope of income tax, residence and overseas aspectsFree diagnostic mock

More Income tax: the scope of income tax, residence and overseas aspects questions