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Sara was previously resident in the UK but was non-resident in each of the three...

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Sara was previously resident in the UK but was non-resident in each of the three tax years immediately preceding 2025/26. For the tax year 2025/26, he has three ties with the UK. What is the maximum number of days that Sara could spend in the UK during the tax year 2025/26 without being treated as UK resident for that year?

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