Which condition allows a person to be considered a non-UK resident?

The correct choice indicates that being away from the UK for less than 16 days does not meet the criteria to be classified as a non-UK resident. The statutory residency tests in the UK establish that an individual must be present in the UK for a certain number of days to be considered a resident for tax purposes.

To qualify as a non-resident, an individual typically needs to fulfill specific day-count thresholds, among other conditions. Generally, being away from the UK for a longer period—specifically, for a significant portion of the tax year—can assist in establishing non-resident status. A shorter presence may indicate that the individual maintains a connection with the UK, leading to residency for tax purposes.

The other conditions provided do not satisfy the requirements that typically result in non-resident status. For example, simply working part-time overseas does not automatically exempt a person from UK residence status, as other connections and days of presence in the UK may still apply. Additionally, being physically present in the UK for more than 91 days typically indicates residency. Finally, previous residency status can affect current residency determination, but it does not alone determine that one is a non-resident in the current tax year.