For automatic non-residency, how many days can one work in the UK while also spending under a specific total?

The correct choice states that a person can remain automatically non-resident in the UK while spending fewer than 91 days over the tax year in the UK, with no more than 30 of those days spent working. This framework aligns with the UK's statutory residency test, which assesses whether an individual is resident based on days spent in the UK and their work interactions.

This regulation is important for individuals who wish to maintain a non-resident status for tax purposes while having some presence in the UK. By allowing for up to 30 days of work within that timeframe, it provides a balance between being physically present in the country and not triggering residency. The limit of 91 days ensures that the individual does not exceed a threshold where they would be classified as a tax resident, thereby maintaining their tax advantages.

Understanding these parameters is crucial for professionals navigating tax implications, especially those with international clients or engagements that require temporary work in the UK. The specifics of residency calculations are vital for effective financial planning and tax compliance, making it essential to appreciate the nuances of the regulations.