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2014年F6新增考试内容 residence statues in UK???

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admin 发表于 2014-7-2 16:47:53 | 显示全部楼层 |阅读模式
2014年F6新增考试内容 residence statues in UK里的ties test有哪几种?

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 楼主| admin 发表于 2014-7-2 16:52:34 | 显示全部楼层
Residence
A statutory test of residence has been introduced to determine a person’s residence status each tax year.
The following people will automatically be treated as not resident in the UK:
A person who is in the UK for less than 16 days during a tax year.
A person who is in the UK for less than 46 days during a tax year, and who has not been resident during the three previous tax years.
A person who works full-time overseas, subject to them not being in the UK for more than 90 days during a tax year.

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