UK ties
78.Paragraph 31 lists what counts as a UK tie for the purposes of this Schedule, depending on whether or not P was UK resident for one or more of the 3 tax years immediately preceding the tax year for which the test is applied. The UK ties are defined in paragraphs 32 to 38. Paragraph 31 specifies the requisite number of ties set out in paragraphs 18 and 19 must consist of different types of tie. So, for example, a family tie only counts once for a year regardless of the number of relatives that P has in the UK.
