Pact Accountancy

If AOT is not detected, the person should consider the terms of the ART. This test is satisfactory if applicable to any of the following persons for the relevant tax year:

• They
• have a house in the UK and stay in that house for at least 30 different days of the year. The period should be at least 91 days when the house becomes available, and at least 30 days on those days should be within the relevant tax year.
• They work full time in the UK for 365 days, during which time they spend at least 75% of their time in the UK.

The ‘home’ test is of real importance because it applies to how many days in the UK are irrelevant. The law clarifies that a house can be a building or part of a building and may contain a ship or vehicle. It must have a level of durability or stability to calculate as a home, but specific conditions must be considered. The above second test does not apply if the person also has a home abroad and the person living more than 30 days at home during the tax year.