UK credit cards and/or bank accounts -> tax residence?

[heliotrope]

I'm curious if anyone has ever heard of possession of UK credit cards and/or bank accounts being used to argue that the holder should be considered UK tax resident, despite not qualifying for any other reason (i.e., spending less than 16 days, having very few ties, and so on, as per the SRT).

The SRT seems pretty black and white but this seems to happen all the time in countries like Germany and France?

 

[Martin Everson]

Not heard of this. By virtue of holding a UK issued card or even bank account it would be ludicrous to consider such person who has never set foot on UK soil as UK tax resident .

Maybe you are referring to a specific situation where someone is from UK has left but continues to use a UK account and card and continues to keep strong ties with UK. But even then they would still need to meet the UK Finance Act 2013 - Statutory Residence Test.