ResiCheck glossary of terms

Accommodation

Accommodation can be a building, a vehicle, vessel or structure of any kind which is available to you to live in. It can also be a holiday home, temporary retreat or similar. It does not matter whether you own it. Accommodation can be transient and does not require the degree of stability or permanence that a home does.

Close relative

A parent or grandparent, brother or sister or a child or grandchild aged 18 or over (by half-blood or by marriage or civil partnership).

Days

A day in which you are present in the UK at midnight. Midnight refers to the end of the day in question. It is unclear whether midnight refers to midnight UK time or, when assessing days abroad, midnight local time. So long as you are consistent in applying your interpretation of midnight, HMRC app inclined to accept either view.

There are two exceptions to the midnight rule. These are the “transit exception” and the “exceptional circumstances exception”.

In addition to this, anti-avoidance rules can apply to individuals who try to manipulate the midnight rule and in certain circumstances, where an individual is in the UK for only part of the day, this can be treated as a day spent in the UK for day counting purposes.

Please contact us if you would like advice in relation to the application of the exceptions and anti-avoidance rule.

Full-time education

Full-time education at a university, college, school or other educational establishment in the UK.

Full-time work in the UK

Full-time work in the UK Engaging in full-time work in the UK over a 365 day period (at least part of which falls within the relevant tax year). If you work an average of 35 hours or more each week then you may be treated as engaged in full time work. The calculations for determining your average hours of work are complicated and beyond the scope of this App.

Full-time work overseas

Engaging in full-time work overseas over a 365 day period (at least part of which falls within the relevant tax year). If you work an average of 35 hours or more each week then you may be treated as engaged in full-time work. The calculations for determining your average hours of work are complicated and beyond the scope of this app.

Home

A home can be a building, vehicle, vessel or structure of any kind which has the necessary degree of permanence or stability to be a home. It does not matter whether you own it. HMRC considers that a person’s home is a place that a reasonable onlooker with knowledge of the material facts would regard as that person’s home. Somewhere you use periodically as nothing more than a holiday home or temporary retreat does not count as a home.

Minor Child

A child who is under the age of 18.

Special rules apply where:

• your child turned 18 during the tax year; and/or
• they are in education in the UK; and/or
• depending upon the number of days you spent with them in the UK.

We recommend you seek specialist advice from us if one or more of these situations applies.

Resident in the UK

Resident in the UK means tax resident in line with the tests set out in this App.

In some cases you may need to know the residence of your spouse or civil partner for the purposes of determining your own residence . You can use this web app to work out your spouse’s “notional” residence, but to avoid circularity, they should answer that they do not have a spouse who is resident in the UK.

Significant break from overseas work

A significant break from overseas work means an unbroken period of 31 days or more during which you do not have an overseas work day, or a day that would have been an overseas work day, had you not been on annual leave, sick leave or parenting leave.

An overseas work day is a day on which you do more than three hours of work outside of the UK. This can include days on which you are present in the UK at the end of the day and days on which you also work in the UK on the same day. Work includes incidental and non-incidental duties and most travel. Detailed rules determine what counts as time spent working. For advice on this point please contact us.

Significant break from UK work

A significant break from UK work means an unbroken period of 31 days or more during which you do not have a UK work day, or a day that would have been a UK work day, had you not been on annual leave, sick leave or parenting leave.

A UK work day is a day on which you do more than three hours of work in the UK. This can include days on which you are not present in the UK at the end of the day and days on which you also work overseas on the same day. Work includes incidental and non-incidental duties and most travel. Detailed rules determine what counts as time spent working. For advice on this point please contact us.

Single country

Presence in any state, territory or canton into which a country is subdivided will count as presence in that country.

Spouse

Your husband, wife, civil partner (unless you are separated under a court order, by deed of separation or in circumstances where the separation is likely to be permanent) or a person with whom you are living as husband, wife or civil partner.

Please note your spouse’s residence can affect yours. Special rules apply if your spouse’s UK residence is the reason you are UK resident. We recommend you seek specialist advice from us if this is applicable to you.

Term-time

Half-term breaks and other breaks in which teaching is not provided during a term are considered to form part of “term-time”.

UK ties

There are five possible UK ties:

(1) Family tie: you have a minor child, spouse or civil partner who is resident in the UK in the relevant tax year.
(2) Accommodation tie: You have accommodation in the UK that is available to you for a continuous period of at least 91 midnights in the relevant tax year and you spend at least one night there (or at least 16 nights if the accommodation is made available by a close relative other than a spouse, civil partner or minor child).
(3) Work tie: You have 40 or more UK work days in the relevant tax year
(4) 90 day tie: You spent more than 90 midnights in the UK in either of the previous two tax years.
(5) Country tie: You spend at least as many days in the UK as you do in any other single country in the relevant tax year. This tie is only applicable if you have been resident in the UK in at least one of the previous three tax years.

UK work day

A day on which you do more than three hours of work in the UK. Work includes incidental and non-incidental duties and most travel. This can include days on which you are not present in the UK at the end of the day and days on which you also work overseas on the same day. Detailed rules determine what counts as time spent working. For advice on this point please contact us.

Work day

A day on which you do more than three hours of work. Work includes incidental and non-incidental duties and most travel. Detailed rules determine what counts as time spent working. For advice on this point please contact us.