Which of the following is NOT a residency form in the UK?

In the context of UK tax residency rules, residency status is determined by specific criteria outlined in the Statutory Residence Test (SRT). Among the options provided, "temporary residency" is not recognized as an official residency form in the UK tax framework.

The UK defines residency through two automatic tests: automatic residency and automatic non-residency, along with additional criteria involving sufficient ties to the UK for individuals who fall outside the automatic tests but may still qualify as residents based on their connections to the country.

Automatic residency applies in scenarios where a person spends a significant amount of time in the UK, while automatic non-residency applies when individuals meet certain conditions that exempt them from being classified as UK residents.

Sufficient UK ties refer to the relationships and connections that an individual may have in the UK - such as family, accommodation, work, or time spent in the country - that can influence residency status if neither automatic test is met.

Thus, "temporary residency" does not exist as a defined category within this framework, making it the correct choice for the question. It is vital to understand these classifications to navigate tax obligations and residency issues effectively in the UK.