Question 1 of 6

exam

Q9 Section A

2 marks

In certain circumstances an individual is automatically not resident in the UK.

Indicate, by clicking on the relevant boxes in the table below, whether the following two individuals satisfy or do not satisfy the tests to be treated as automatically not resident in the UK for the tax year 2015-16.

Eric, who has never previously been resident in the UK. In the tax year 2015-16, he was in the UK for 40 days.

Fran, who was resident in the UK for the two tax years prior to the tax year 2015-16. In the tax year 2015-16, she was in the UK for 18 days.

Eric

Fran