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

Tomas was UK resident in 2024/25 and is not automatically resident or automatically non-resident in 2025/26. He spends 100 days in the UK in 2025/26 and has two UK ties. Using the table in the ATX-UK tax rates and allowances, what is his status for 2025/26?

Tomas is UK resident for 2025/26. As a previously resident individual with 91 to 120 days in the UK, he is resident if he has two or more UK ties, and he has two. The three-tie requirement applies only to those not previously resident.

  1. ANot resident, because he needs three ties at 91 to 120 days
  2. BResident, because two ties are sufficient for a previously resident person at 91 to 120 daysCorrect
  3. CNot resident, because he needs four ties
  4. DResident only if he has spent 183 days or more in the UK

Explanation

Previously resident individuals with 91 to 120 days are resident if they have two or more UK ties. Tomas has exactly two, so he is resident. Needing three ties is the not previously resident threshold, which is the wrong column.

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