1 Richard has not previously been resident in the UK, being in the UK for less than 20 days each tax year. For tax year 2019/20, he has three ties with the UK. What is the maximum number of days which Richard could spend in the UK during the tax year 2019/20 without being treated as a resident in the UK for that tax year? A 90 days B 182 days C45 days D 120 days 2 Hannah granted a 23 year lease on a warehouse to Mandy for 42,000 on 1 September 2019. What is the property income assessable on Hannah for the tax year 2019/20? A 18,480 B 24,000 C 23,520 D 26,620