Skip to content

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

In 2025/26 Aiden was previously UK resident and spent 100 days in the UK with exactly one UK tie. Bella was not previously UK resident and spent 100 days in the UK with exactly two UK ties. Assume neither meets any automatic residence or non-residence test other than by days. Which statement is correct?

Neither is UK resident. At 91 to 120 days a previously resident individual needs two ties and a non-previously-resident individual needs three ties. Aiden has one tie and Bella has two, so both fall short of the required number and are not resident.

  1. ABoth are UK resident
  2. BOnly Aiden is UK resident
  3. COnly Bella is UK resident
  4. DNeither is UK residentCorrect

Explanation

For 91 to 120 days, a previously resident person needs 2 or more ties, and Aiden has only 1. A person not previously resident needs 3 or more ties, and Bella has only 2. Both are therefore not resident.

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