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Samuel is planning to leave the UK to live overseas, having always previously been resident in the UK. Neither the automatic overseas residence nor the automatic UK residence test will apply. Samuel has several ties with the UK and will need to visit the UK for 60 days each tax year. However, he wants to be not resident after he leaves the UK.
For the first two tax years after leaving the UK, what is the maximum number of ties which Samuel could keep with the UK without being treated as resident in the UK?
A.One
B.Three
C.Two
D.Four
答案：C
Two ties.
Samuel was previously resident in the UK and will be present in the UK for between 46 and 90 days. He will be UK resident on this basis if he has three ties with the UK so two is the maximum number of ties which Samuel could keep with the UK without being treated as resident in the UK.
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