A question of residence

An individual who moves to the UK from overseas will become UK resident and ordinarily resident from the date of arrival if he intends to remain in the UK for:

More than two years

183 days or more

More than three years

A complete tax year

On 1 December 2007 Annie, who is UK resident and ordinarily resident, started a full-time job overseas. Annie expects to return to the UK when the contract ends on 31 July 2009. For the tax year 2008/09, Annie is:

Resident and ordinarily resident in the UK

Resident but not ordinarily resident in the UK

Not resident but ordinarily resident in the UK

Not resident and not ordinarily resident in the UK

Boris has lived in the UK for the whole of his life. In the tax year 2008/09 he was resident overseas but ordinarily resident and domiciled in the UK. His rental income for 2008/09 in respect of an overseas property:

Will be taxed on a remittance basis if Boris pays the fee of £30,000

Will be taxed on an arising basis

Will be taxed on a remittance basis

Will not be taxed

Which of the following statements is the best description of the availability of the remittance basis in respect of the taxation of foreign investment income?

The remittance basis is available to anyone on payment of a fee of £30,000

The remittance basis is only available to people who are neither domiciled nor ordinarily resident in the UK

The remittance basis is available to people not domiciled in the UK

The remittance basis is available to anyone on payment of a fee of £30,000

Cassie has always lived overseas and is not resident, not ordinarily resident and not domiciled in the UK. Cassie has both UK and foreign source income. Which of the following best describes her liability to income tax in the UK?

UK source income taxed on the arising basis, foreign source income taxed on the remittance basis

Cassie will have no UK income tax liability

UK source income taxed on the arising basis, foreign source income not taxed

UK and foreign source income taxed on the arising basis

Which of the following statements is/are true in respect of people who are UK resident but not ordinarily resident? (1) Their worldwide income may be subject to UK income tax. (2) Their capital gains on foreign assets may be subject to UK capital gains tax but only on the remittance basis.

Statements 1 and 2

Statement 1 only

Statement 2 only

Neither statement

Dustin is ordinarily resident in the UK despite being neither UK resident nor UK domiciled. Which of the following statements is/are true in respect of his situation? (1) His foreign source income will be taxed on the remittance basis. (2) His capital gains in respect of foreign assets will not be subject to UK capital gains tax.

Statement 1 only

Neither statement

Statements 1 and 2

Statement 2 only

Enya has sold a painting and realised a substantial capital profit. The painting was kept in her flat in the UK. Which of the following statements best describes the circumstances in which the profit will be subject to UK capital gains tax?

Where Enya is resident or ordinarily resident in the UK

Where Enya is resident in the UK

Where Enya is resident and ordinarily resident in the UK

Regardless of Enya`s status because the painting is a UK asset

Fatima, who was UK resident, ordinarily resident and domiciled, left the UK in 2006/07 to live overseas. In 2007/08 she purchased a holiday villa overseas. Fatima expects to sell the villa in 2009/10 and to return to the UK permanently in 2010/11. Any capital profit on the villa will:Fatima, who was UK resident, ordinarily resident and domiciled, left the UK in 2006/07 to live overseas. In 2007/08 she purchased a holiday villa overseas. Fatima expects to sell the villa in 2009/10 and to return to the UK permanently in 2010/11. Any capital profit on the villa will:

Be subject to UK capital gains tax in 2009/10

Be subject to UK capital gains tax in 2010/11

Be subject to UK capital gains tax in the tax year in which the proceeds are remitted to the UK

Not be subject to UK capital gains tax

The capital gains tax rules relating to temporary non-residents apply where an individual:

Leaves the UK for less than five tax years having been resident or ordinarily resident in the UK for four out of the previous seven years

Leaves the UK for less than three tax years having been resident in the UK for four out of the previous seven years

Leaves the UK for less than five tax years having been resident in the UK for four out of the previous seven years

Leaves the UK for less than three tax years having been resident or ordinarily resident in the UK for four out of the previous seven year

A question of residence

An individual who moves to the UK from overseas will become UK resident and ordinarily resident from the date of arrival if he intends to remain in the UK for:

On 1 December 2007 Annie, who is UK resident and ordinarily resident, started a full-time job overseas. Annie expects to return to the UK when the contract ends on 31 July 2009. For the tax year 2008/09, Annie is:

Boris has lived in the UK for the whole of his life. In the tax year 2008/09 he was resident overseas but ordinarily resident and domiciled in the UK. His rental income for 2008/09 in respect of an overseas property:

Which of the following statements is the best description of the availability of the remittance basis in respect of the taxation of foreign investment income?

Cassie has always lived overseas and is not resident, not ordinarily resident and not domiciled in the UK. Cassie has both UK and foreign source income. Which of the following best describes her liability to income tax in the UK?

Which of the following statements is/are true in respect of people who are UK resident but not ordinarily resident? (1) Their worldwide income may be subject to UK income tax. (2) Their capital gains on foreign assets may be subject to UK capital gains tax but only on the remittance basis.

Enya has sold a painting and realised a substantial capital profit. The painting was kept in her flat in the UK. Which of the following statements best describes the circumstances in which the profit will be subject to UK capital gains tax?

The capital gains tax rules relating to temporary non-residents apply where an individual:

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