Sufficient UK ties tests（英國充足關系測試）是什么_2022年ACCA考試TX知識點
拿得起的人，處處是擔當；拿不起的人，處處是疏忽?？赐傅娜?，處處是生機；看不透的人，處處是困境。想得開的人，處處是春天；想不開的人，處處是凋枯。放得下的人，處處是大道；放不下的人，處處是迷途。今天東奧小編為大家整理了ACCA課程TX科目知識點，讓我們從基礎出發(fā)，快快學起來吧。
【內容導航】
Sufficient UK ties tests-英國充足關系測試
【知識點】
Sufficient UK ties tests-英國充足關系測試
Sufficient UK ties tests-英國充足關系測試
If the individual meets none of the automatic overseas tests and none of the automatic UK tests, the ‘sufficient ties’ test must be considered.
The following table shows how an individual’s UK residence status is found by comparing the number of days in the UK during a tax year and the number of UK ties;
Days in UK | Previously resident | Not previously resident |
Less than 16 | Automatically not UK resident | Automatically not UK resident |
Between 16 and 45 | Resident if 4 UK ties | Automatically not UK resident |
Between 46 and 90 | Resident if 3 UK ties | Resident if 4 UK ties |
Between 91 and 120 | Resident if 2 UK ties | Resident if 3 UK ties |
Between 121 and 182 | Resident if 1 UK tie | Resident if 2 UK ties |
183 or more | Automatically UK resident | Automatically UK resident |
5 ties:
1) UK resident close family eg spouse/civil partner, child under the age of 18, but not including parents or grandparents
2) Available UK accommodation in which the individual spends at least one night during the tax year
3) Substantive UK work
4) More than 90 days spent in the UK in either or both of the previous two tax years
5) More time in UK than in any other country in tax year
茶不過兩種姿態(tài)，浮、沉;飲茶人不過兩種姿勢，拿起、放下。人生如茶，沉時坦然，浮時淡然，拿得起也需要放得下。以上就是東奧小編為大家整理的TX科目考試知識點了，距離9月份ACCA考試越來越近，大家要做好充足準備，爭取順利上岸。
注：以上內容來自東奧教研團隊
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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