Sufficient UK ties tests是什么_2023年ACCA考試TX知識(shí)點(diǎn)
凡事趁早，沒(méi)有那么多來(lái)日方長(zhǎng)。acca課程共有15門(mén)，考生通過(guò)13門(mén)即可通過(guò)ACCA考試。但考生需要提前制定好學(xué)習(xí)計(jì)劃，按照計(jì)劃學(xué)習(xí)，由此才有望通過(guò)acca考試。今天為大家整理了TX科目Sufficient UK ties tests(英國(guó)充足關(guān)系測(cè)試)相關(guān)知識(shí)點(diǎn)，一起來(lái)看看吧。
【內(nèi)容導(dǎo)航】
Sufficient UK ties tests-英國(guó)充足關(guān)系測(cè)試
【知識(shí)點(diǎn)】
Sufficient UK ties tests-英國(guó)充足關(guān)系測(cè)試
Sufficient UK ties tests-英國(guó)充足關(guān)系測(cè)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
稍微不努力，就會(huì)被后者反超。以上就是為大家整理的TX科目考試知識(shí)點(diǎn)了，距離2023年3月acca考試越來(lái)越近，大家要做好充足準(zhǔn)備，爭(zhēng)取一次通過(guò)。
注：以上內(nèi)容來(lái)自東奧教研團(tuán)隊(duì)
(本文為東奧會(huì)計(jì)在線(xiàn)原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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