R03 Residence and the foreign income and gains regime: free practice questions

5 free questions on Residence and the foreign income and gains regime, part of learning outcome 1 (The UK tax system). Pick an answer to check it, or open the answer to see why each option is right or wrong.

Question 1 of 5
In what order are the parts of the statutory residence test applied?
Show answer
The answer is C: Automatic overseas tests, then automatic UK tests, then UK ties
Residence is decided for each tax year: first the automatic overseas tests, then the automatic UK tests, and only if none applies, the sufficient UK ties test.
Why the other options are wrong
A
The ties test only applies if no automatic test is met.
B
The order is fixed.
D
The automatic overseas tests come first.
Question 2 of 5
Which person can have the split-year treatment?
Show answer
The answer is C: Someone leaving to live abroad who stops having a UK home
Split-year treatment can apply on leaving for full-time work abroad, leaving to live overseas (ceasing to have a UK home), or coming to the UK for full-time work or to live (meeting the only UK home test), and to an accompanying partner.
Why the other options are wrong
A
It applies only in set circumstances.
B
Leaving to live overseas requires ceasing to have a UK home.
D
A holiday doesn't trigger split-year treatment.
Question 3 of 5
How many days spent in the UK because of exceptional circumstances, such as a sudden illness, can be ignored in a tax year?
Show answer
The answer is A: Up to 60 days
Days spent in the UK due to exceptional circumstances, such as births, deaths and sudden or life-threatening illness, can be disregarded up to 60 days in a tax year.
Why the other options are wrong
B
The limit is 60 days.
C
The limit is 60 days.
D
There's a 60-day cap.
Question 4 of 5
Which gain made by a non-UK resident is chargeable to UK CGT?
Show answer
The answer is D: A gain on selling a UK residential property
Non-residents are taxed on gains on UK residential property (from April 2015 values) and UK non-residential property and property-rich company shares (from April 2019), plus assets of a UK branch.
Why the other options are wrong
A
Assets bought while abroad are outside UK CGT.
B
Non-residents aren't generally taxed on such gains.
C
Overseas property isn't within UK CGT for non-residents.
Question 5 of 5
What is the cap on overseas workday relief for a tax year?
Show answer
The answer is B: The lower of £300,000 and 30% of worldwide employment income
Overseas workday relief exempts pay for duties performed overseas for up to four years for those eligible for the FIG regime, capped at the lower of £300,000 and 30% of worldwide employment income. It also costs the personal allowance and CGT exemption.
Why the other options are wrong
A
It's the lower of the two figures.
C
The relief is capped.
D
The figures are £300,000 and 30%.

Practise all 23 Residence and the foreign income and gains regime questions

These are 5 of the 23 questions on this topic in R0 Exam Prep, and the full R03 bank covers every learning outcome. Practise free, track your weak areas and sit timed mocks.

R0 Exam Prep is an independent revision tool. It is not produced, endorsed by or affiliated with the Chartered Insurance Institute (CII). Questions and explanations are original. Use it alongside the official study text. About R0 Exam Prep

R03 Residence and the foreign income and gains regime: free practice questions

In what order are the parts of the statutory residence test applied?

Which person can have the split-year treatment?

How many days spent in the UK because of exceptional circumstances, such as a sudden illness, can be ignored in a tax year?

Which gain made by a non-UK resident is chargeable to UK CGT?

What is the cap on overseas workday relief for a tax year?

Practise all 23 Residence and the foreign income and gains regime questions

More on The UK tax system