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

Tobias, previously UK resident, spent 100 days in the UK in a tax year and has two UK ties; he does not meet any automatic overseas or automatic UK test. Applying the ATX-UK residence table (Finance Act 2025), what is his residence status?

Tobias is UK resident. For an individual previously resident who spends 91 to 120 days in the UK, having two or more UK ties makes him resident. The three-tie threshold applies only to those not previously resident, so he must meet UK reporting obligations.

  1. ANot resident, because 3 ties are needed at 91 to 120 days
  2. BResident, because 2 ties are sufficient at 91 to 120 days for a previously resident individualCorrect
  3. CAutomatically not resident, because he spent fewer than 121 days
  4. DResident only if he has 4 ties

Explanation

For a previously resident individual with 91 to 120 days in the UK, two or more ties make him resident. The 3-tie requirement applies to someone not previously resident. Therefore Tobias is UK resident and has compliance obligations, such as filing a self-assessment return.

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