Tx notes fa22 Final

June 2023 to March 2024 exams
Watch free ACCA TX lectures
STEP 3: Does the individual satisfy the 'su
ffi
cient ties' test? 
YES - UK resident 
NO - Not UK resident 
5 UK ties 
๏
Spouse/civil partner or minor child in the UK
๏
House in UK which is used during tax year
๏
In UK for more than 90 days in either of 2 previous tax years
๏
More time in UK than in any other country in tax year
๏
Doing substantive work in UK
A UK day is where the person is in the UK at midnight.
The detailed rules are far more complex but only the above rules are examinable.
Illustration 3 
Sebastian was not previously resident in the UK but spent 35 days in the UK during 2022/23.
Sebastian is automatically not resident, as in UK for less than 46 days and not previously resident.
Illustration 4 
Fernando was not previously resident in UK, but bought a holiday home in the UK on 1 May, 2022 
and lived in it for 140 days in the 2022/23 tax year. The remainder of the year he lived in his home in 
Spain.
Fernando was in the UK too long (>45 days) to be automatically treated as not resident, but not long 
enough to be treated as automatically resident (<183 days) nor did he have his only home in the UK.
Using the table therefore as he has been in UK for between 121 days and 182 days and has only one 
tie with the UK (made use of UK house), so as he was not previously UK resident he is therefore not 
UK resident in 2022/23.
Illustration 5 
Lewis was in the UK for 80 days in 2022/23 when he lived in the only home that he owns.
Lewis has been in the UK too long to be treated as automatically not resident, irrespective of his 
previous residence. He will, however be treated as automatically UK resident as his only home is in 
the UK.

---

32
Only on 
OpenTuition
you can find: Free ACCA notes 
•
Free ACCA lectures 
•
Free ACCA tests 
•
Free ACCA tutor support 
•
The largest ACCA community