TXF6 UK
Syllabus B. Income Tax And Nic Liabilities B1. The scope of income tax

B1a. The residence of an individual

Question 1 of 3

B1a. The residence of an individual

Neil was NOT previously UK resident but bought a holiday home in the UK during this tax year.

He lived in it for 140 days in this tax year.

The remainder of the year he lived in his home in Barbados.

Will Neil be considered UK resident?