| 单词 | resident |
| 释义 | resident A person living or based in the UK to whom one of the following applies for a given tax year: ● the person is present in the UK for 183 days or more during that year; ● the person pays substantial visits to the UK, averaging 90 days or more for four or more consecutive years; ● the person has accommodation available for use in the UK and one visit is made during the year. This does not apply if the taxpayer is working abroad full-time nor to individuals who come to the UK for a temporary purpose only.Since 15 March 1988 companies incorporated in the UK have been regarded as resident in the UK for corporation-tax purposes, irrespective of where the management and control of the company is exercised. Prior to 15 March 1988 a company was regarded as resident in the UK if its management and control were in the UK. |
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