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Posted on: 28 Mar, 17

Flow Chart for Individuals, alive during the entire tax year

Stat Residence Diagram

Calculation of Days Spent in the UK

You are considered to have spent a day in the UK if you are here at the end of the day (midnight).

This is subject to:

  1. The deeming rule which will count certain days even though you were not here at midnight
  2. Transit days
  3. Time spent in the UK due to exceptional circumstances — those days may not count towards
    the total day count for certain parts of the Statutory Resident Tests

Home in the UK

An individual will be regarded as resident under the 2nd automatic test if the individual has a home in the UK which is available for 91 consecutive days and they are present in that home for at least 30 days in the tax year. The individual either has no home overseas or a home overseas but is used for less than 30 separate days in the tax year.

Working full time in the UK

Work more than 35 hours a week on average in the UK over a period of 365 days. During the 365 day period there are no significant breaks from work and more than 75% of the working days are carried on in the UK with a least one working day in the tax year.
A working day is any day on which at least 3 hours work is performed.

Sufficient Ties

The residence of individuals who do not fall within either the automatic overseas tests or the automatic residence test, i.e. spending between 46 and 182 days in the UK, is determined by the sufficient ties test. The test considers both the number of days spent in the UK and the extent of the individuals “ties” to the UK.

Accommodation Tie

It should be noted that an individual who has accommodation available to them for a continuous period of 91 days and spends at least one night at this accommodation, has created a tie. Should the accommodation be that of a close relative and 16 or more nights are spent, this also creates a tie.

Disclaimer: The information in this document is only designed to provide an overview of the topics set out in the document.  It does not contain a full statement of the law It does not constitute professional advice and should not be relied on for decision making purposes. You are advised to seek professional advice on the topic/s covered in the document. Oury Clark accepts no responsibility for any losses arising from any action taken or not taken by anyone relying on the content of this document.

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