Statutory residence test (UK Finance Act 2014)

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 would be treated as automatically not resident in the UK for 2014-15?

  3. 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?

  4. Which one of the following people will not be treated as automatically resident in the UK for 2014-15?

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

  6. If Andrew becomes UK resident as a result of coming to live in the UK and having his only home here from 1 July 2014 onwards, how will he be treated for UK tax purposes for 2014-15?

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

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

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

  10. Winifred meets the conditions for the deeming rule to apply. During 2014-15 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 2014-15?