General Studies · UK Income Tax - Statutory Residence Test

Under the UK Statutory Residence Test for the tax year 2024/25, identify whether Eric and Fran satisfy or do not satisfy the tests to be treated as automatically not resident in the UK: 1. Eric, who has never previously been resident in the UK, was in the UK for 40 days during the tax year 2024/25. 2. Fran, who was resident in the UK for the two tax years prior to the tax year 2024/25, was in the UK for 18 days during the tax year 2024/25.