Which condition qualifies an individual for automatic residency in the UK?

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The condition that qualifies an individual for automatic residency in the UK is based on the number of days spent in the country. Specifically, spending 183 days or more in the UK within a tax year establishes an individual's residency status. This rule is part of the Statutory Residence Test, which determines residency status based on physical presence in the UK.

When a person is physically present in the UK for 183 days or more, they meet the criteria that automatically confer residency, regardless of other factors such as their domicile or where they maintain a home. This provision is crucial for tax purposes, as it affects an individual's liability to UK income tax on worldwide income.

On the other hand, spending only 90 days in the UK does not suffice for residency, and having a home overseas does not negate the requirement to meet the residency criteria based on the number of days spent in the UK. Additionally, being born with non-UK domicile relates more to the nationality and residency considerations but does not provide automatic residency status on its own. Thus, the specific threshold of 183 days is the key factor for acquiring automatic residency in this context.

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