Trading, employment, pension and property income are non-savings income; interest is savings income; dividends are dividend income.

All income is classified as non-savings income before calculating taxable income.

Trading income and employment income are savings income.

Bank interest is non-savings income and dividends are savings income.

Savings income, then non-savings income, then dividend income.

Dividend income, then savings income, then non-savings income.

Non-savings income, then savings income, then dividend income.

Non-savings income, then dividend income, then savings income.

Being present in the UK for 45 days during the tax year and not resident during the previous three tax years.

Being present in the UK for 90 days during the tax year.

Being present in the UK for 120 days during the tax year.

Being present in the UK for 20 days during the tax year.

Residence depends only on the number of UK ties.

The individual is automatically non-UK resident.

The individual is automatically UK resident.

Residence depends only on whether the individual has a UK home.

Bank interest.

Employment income.

Dividends from shares.

Property income.

The personal allowance is available only to employees.

The personal allowance is £10,000 for all individuals.

The personal allowance is deducted from dividend income first.

The personal allowance is £12,570, subject to tapering for individuals with adjusted net income above £100,000.

The individual is exempt from UK income tax on overseas income.

The individual is liable on UK and overseas income.

The individual is liable only on UK-source income.

The individual is liable only on overseas income remitted to the UK.

Owning shares in a UK company.

Substantive work in the UK.

Close family in the UK.

Available accommodation in the UK used for at least one night.

£122,500

£111,250

£121,180

£110,000

£20,000

£10,000

£8,000

£12,000