Sufficient UK ties tests是什么_2023年ACCA考试TX知识点
凡事趁早，没有那么多来日方长。acca课程共有15门，考生通过13门即可通过ACCA考试。但考生需要提前制定好学习计划，按照计划学习，由此才有望通过acca考试。今天为大家整理了TX科目Sufficient UK ties tests(英国充足关系测试)相关知识点，一起来看看吧。
【内容导航】
Sufficient UK ties tests-英国充足关系测试
【知识点】
Sufficient UK ties tests-英国充足关系测试
Sufficient UK ties tests-英国充足关系测试
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
稍微不努力，就会被后者反超。以上就是为大家整理的TX科目考试知识点了，距离2023年3月acca考试越来越近，大家要做好充足准备，争取一次通过。
注：以上内容来自东奥教研团队
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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