(a) Jean-Paul is a Canadian citizen. He owns a house in Canada and regards Canada as his home but he lives in the UK for eight months during tax year 2020-21. During these eight months he tours the UK and visits friends and relatives but he does no work. Is he UK resident for tax year 2020-21? And is any of his income for the year liable to UK income tax?

(b) Pierre is a French citizen. He lives and works full-time in France but during tax year 2020-21 he spends three weeks in the UK on a holiday. Is he UK resident for tax year 2020-21? Is any of his income for the year liable to UK income tax?

(c) Carole has lived in the UK all her life and has a home in London. She retires in March 2020 and decides to spent the next 12 months travelling abroad. During tax year 2020-21 she takes several long holidays but she keeps her London home and does not acquire a home overseas. She spends 44 days in the UK during the tax year. Is she UK resident for 2020-21?