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Education
But what about the Bona Fide Residence Test? My son has been a full time resident of the UK since 2018 including a full calendar year (2019 and 2020). His ties are to the UK (this is where his primary residence is), he returns to the UK for school breaks and intends to return to the UK once school is completed. He also has bank and investment accounts in the UK an has earned income in the UK through summer jobs. He has a residence visa and is permitted to work in the UK.
While he won't meet the Physical Presence test, I think he meets the bona fide residence test but that's why I'm pinging this group.
March 10, 2022
3:16 PM