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ACCA F6 有关Residence or Non-residence的认定

来源：高顿网校 2014-10-24

　　1. Automatic overseas tests

　　The automatic overseas tests must be considered first

　　The automatic overseas tests treat an individual as not resident in the UK in a tax year if that individual:

　　①Spends less than 16 days in the UK in that tax year and was resident in the UK for one or more of the three previous tax years (typically someone who is leaving the UK); or

　　②Spends less than 46 days in the UK in that tax year and was not resident in the UK for any of the previous three tax years (typically someone who is arriving in the UK); or

　　③Works full-time overseas in that tax year and does not spend more than 90 days in the UK during that tax year.

　　2. Automatic UK tests

　　If none of the automatic overseas tests are met, then automatic UK tests are considered.

　　The automatic UK tests treat an individual as UK resident in a tax year if that individual:

　　①Spends 183 days or more in the UK during that tax year; or

　　②Has a home in the UK and no home overseas; or

　　③Works full-time in the UK during that tax year.

　　3. Sufficient UK ties tests

　　If the individual meets none of the automatic overseas tests and automatic UK tests, the ‘sufficient tie’ test must be considered.

　　The sufficient UK ties tests compares the number of days spent in the UK and the number of connection factors or ‘ties’ to the UK.

　　An individual who was not UK resident in any of the previous three tax years (typically someone who is arriving in the UK) must determine whether any of the following ties apply:

　　①UK resident close family (eg. Spouse/civil partner, child under the age of 18)

　　②Available UK accommodation in which the individual spends at least one night during the tax year

　　③Substantive UK work (employment or self-employment)

　　④More than 90 days spent in the UK in either or both of the previous two tax years

　　An individual who was UK resident in any of the previous three tax years (typically someone who is leaving the UK) must also determine whether any of the ties in ① to ④above apply plus whether an additional tie applies:

　　⑤Present in the UK at midnight for the same or more days in that tax year than in any other country.

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