Statutory residency rules (UK Finance Act 2015)

In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read the article before attempting the questions again.

  1. Which is the first tax year that people can make use of the statutory residence test?

  2. Which one of the following people will be treated as automatically not resident in the UK for 2015-16?

  3. Working at least how many hours per week is considered to be full-time work?

  4. Which of the following statements concerning people leaving the UK and people arriving in the UK is correct?

  5. Winifred meets the conditions for the deeming rule to apply. During 2015-16, she spent 82 days in the UK when she was here at midnight and was in the UK for a further 39 days when she was not present at midnight. How many days will Winifred be treated as spending in the UK for 2015-16?

  6. Which one of the following people will not be treated as automatically resident in the UK for 2015-16?

  7. To avoid being caught under the anti-avoidance rule a person must be what?

  8. If Andrew becomes UK resident as a result of coming to live in the UK and having his only home here from 1 July 2015 onwards, how will he be treated for UK tax purposes for 2015-16?

  9. Which one of the following is not a UK tie?

  10. If a person wishes to be automatically not resident in the UK as a result of working full-time overseas, what conditions must be met?

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