Syllabus B. Income Tax And Nic Liabilities B1. The scope of income tax

B1a. The residence of an individual

Question 1 of 6

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