Pact Accountancy

If there is no definitive answer to the status quo under the first two tests, how STT works for them remains to be seen in this relevant tax year. If the person has enough UK contacts for that year, the test will be satisfied. It depends on two primary conditions:

• Whether the individual living in the UK for the last three tax years and
• The tax person spends one day in the UK during the relevant tax year.

STT reflects the theory that a person spends more time in the UK, with fewer connections to the UK if they do not wish to reside. It also states that residency status should be higher for those already living than those who are not currently living. The number of days an individual attended in the UK under STT was compared to five connection factors. People who know how many days they will spend in the UK and that A person who is living in the UK for any of the last three tax years must look at all five obligations and will stay where one of the following applies:

The five relationships are summarized as follows:

• A Family Tie – This applies if the spouse or minor child resides in the UK during the relevant tax year
• Housing Tie – Accommodation is available for at least 91 days of the tax year and is used at least once
• Work Tie – At least 40 working days of three hours or more per the UK in the relevant tax year
• 90 90 days tie – Spent more than 90 days in the UK before or during the tax year the UK
• A Country Tie – The relevant tax year is spent longer in the UK than in any other country.

A person living in the UK for the previous three tax years must consider a total of five relationships, and if any of the following applies, they will be residing: