Finance Act 2013

Case 5: starting full-time work in the UK U.K.

48 (1) The circumstances of a case fall within Case 5 if they are as described in sub-paragraphs (2) and (3). U.K.

(2) The taxpayer was not resident in the UK for the previous tax year.

(3) There is at least one period of 365 days in respect of which the following conditions are met—

(a) the period begins with a day that—

(i) falls within the relevant year, and

(ii) is a day on which the taxpayer does more than 3 hours' work in the UK,

(b) in the part of the relevant year before the period begins, the taxpayer does not have sufficient UK ties,

(c) the taxpayer works sufficient hours in the UK, as assessed over the period,

(d) during the period, there are no significant breaks from UK work, and

(e) at least 75% of the total number of days in the period on which the taxpayer does more than 3 hours' work are days on which the taxpayer does more than 3 hours' work in the UK.

(4) To work out whether the taxpayer works “sufficient hours in the UK” as assessed over a given period, apply paragraph 9(2) but for “P” read “the taxpayer”.

(5) Paragraphs 17 to 20 (and Part 2 of this Schedule so far as it relates to those paragraphs) apply for the purposes of sub-paragraph (3)(b) with the following adjustments—

(a) references in those paragraphs and that Part to year X are to be read as references to the part of the relevant year mentioned in sub-paragraph (3)(b), and

(b) each number of days mentioned in the first column of the Table in paragraphs 18 and 19 is to be reduced by the appropriate number.

(6) The appropriate number is found by multiplying the number of days, in each case, by—

where “A” is the number of whole months in the part of the relevant year beginning with the day on which the 365-day period in question begins.

(7) Sub-paragraph (5)(a) does not apply to the references to year X in paragraphs 32(1)(b) and 33 of this Schedule (which relate to the residence status of family members) so those references must continue to be read as references to year X.