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In which two of the following situations will an individual be treated as resident in the UK? A. Makes visits averaging 91 days or more a year for each of three or more consecutive years. B. Makes visits averaging 91 days or more a year over a maximum of four years. C. Makes visits averaging 91 days or more a year for three out of the last four years. D. Present in the UK in any tax year for 183 days or more. E. Present in the UK in any tax year for 91 days or more. |