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

Priya has not been UK resident in any earlier tax year. In 2025/26 she spends 40 days in the UK, has no automatic overseas test met, and has four UK ties. Applying the statutory residence test table in the ATX-UK tax rates and allowances, what is her residence status for 2025/26?

Priya is not UK resident for 2025/26. For an individual who was not previously resident, 16 to 45 days in the UK is automatically not resident, so the number of UK ties does not matter. Four ties would only matter if she had been previously resident.

  1. AResident, because she has four UK ties
  2. BNot resident, because she was not previously resident and 16 to 45 days is automatically not residentCorrect
  3. CResident, because four ties are enough at any number of days
  4. DNot resident only if she has fewer than two UK ties

Explanation

For someone not previously resident, spending 16 to 45 days in the UK means automatically not resident, whatever the number of ties. Her four ties are therefore irrelevant. Applying the four-tie threshold would be the mistake of using the previously resident column.

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