If you have not been classed as a UK resident for the three previous tax years, non-residence can be indicated by spending how many days in the UK?

• A. Fewer than 16 days
• B. 46 days
• C. 91 days
• D. 183 days

Answer: (B)

The test is about the UK Statutory Residence Test and how days spent in the UK determine whether you’re non-resident. If you haven’t been classed as a UK resident in any of the previous three tax years, there is an automatic non-residence rule based on how many days you’re in the UK in the current tax year. Spending 46 days or fewer in the UK under that rule signals non-residence, assuming other factors don’t pull you into residence. So 46 days is the threshold used for indicating non-residence in this scenario. For broader context, spending 183 days or more in the UK would trigger automatic residence, and the 91-day figure ties into the longer-term ties-based parts of the test that determine residence when you’re near the thresholds.