To qualify for automatic non-residency in the UK, how many days must one spend in the country?

To qualify for automatic non-residency in the UK, an individual must spend fewer than 16 days in the country during the relevant tax year. This provision is part of the Statutory Residence Test, designed to determine an individual's tax residency status. If a person is present in the UK for 16 days or more, they may need to consider additional criteria to determine if they are considered a UK resident for tax purposes. This strict threshold underscores the importance of minimal physical presence in the UK when assessing residency, particularly for those who may have ties to other countries or who travel frequently.

The other options reflect days spent in the UK that would either lead to further residency considerations or not qualify for automatic non-residency, thus emphasizing the significance of the less-than-16-day rule.