Statutory residence test

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 will be the first tax year that people can make use of the statutory residence test?

  2. Which one of the following people would not be treated as definitely resident for 2012-13?

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

  4. If Andrew becomes UK resident as a result of having his only home here from 1 July 2012 onwards, how will he be treated for UK tax purposes for 2012-13?

  5. Which one of the following people would be treated as definitely non-resident in the UK for 2012-13?

  6. If a person wishes to be definitely non-resident in the UK as a result of working full-time overseas, what conditions must be met?

  7. Which one of the following is not a connection factor?

  8. Which of the following statements concerning leavers and arrivers is correct?

  9. An anti-avoidance rule is likely to require a person to be what?

  10. Not resident in the UK for at least seven tax years