SCHEDULES

SCHEDULE 45 U.K.Statutory residence test

PART 3 U.K.Split year treatment

Case 8: starting to have a home in the UK U.K.

51 (1) The circumstances of a case fall within Case 8 if they are as described in sub-paragraphs (2) to (5). U.K.

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

(3) At the start of the relevant year, the taxpayer had no home in the UK but—

(a) there comes a day when, for the first time in that year, the taxpayer does have a home in the UK, and

(b) from then on, the taxpayer continues to have a home in the UK for the rest of that year and for the whole of the next tax year.

(4) For the part of the relevant year before the day mentioned in sub-paragraph (3)(a), the taxpayer does not have sufficient UK ties.

(5) The taxpayer is resident in the UK for the next tax year and that tax year is not a split year as respects the taxpayer.

(6) 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 (4) 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 (4), 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.

(7) 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 mentioned in sub-paragraph (3)(a).

(8) Sub-paragraph (6)(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.