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Which of the following two individuals, if either, is automatically not resident in the UK for the tax year 2018-19? Eric , who has never previously been resident in the UK . In the tax year 2018-19, he was in the UK for 40 days. Fran, who was resident in the UK for the two tax years prior to the tax year 2018-19. In the tax year 2018-19, she was in the UK for 18 days.