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We recommend you to use this refund to enter for the September 2020 exams, this will secure your entry and location of choice. 

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Section A: Q15(extract)

Specimen exam

Q15(extract) Section A

2 marks

Nigel has not previously been resident in the UK, being in the UK for less than 20 days each tax year.

For the tax year 2019-20, he has three ties with the UK.

What is the maximum number of days which Nigel could spend in the UK during the tax year 2019-20 without being treated as resident in the UK for that year?

Pick 1 option