✅ Перевірена відповідь на це питання доступна нижче. Наші рішення, перевірені спільнотою, допомагають краще зрозуміти матеріал.
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?