Which of the following is NOT a condition for automatic UK residency?

For automatic residency in the UK, specific criteria must be met. The correct choice reflects the condition that does not contribute to the automatic classification as a tax resident.

Being present in the UK for at least one day in a tax year does not establish residency status on its own. Though it indicates some level of connection to the country, it does not meet the required threshold necessary to classify someone as a tax resident. In contrast, the other conditions listed are definitive measures that lead to automatic residency:

• A person who is present in the UK for 183 days or more in the tax year is automatically considered a resident.

• If an individual has a main home in the UK for at least 91 days, that also qualifies them as a resident.

• Working full-time in the UK serves as another basis for automatic residency, reflecting stronger ties to the country.

Thus, the distinction lies in the significant degree of presence or ties needed for residency, which is not satisfied by a mere single day's presence.