Sufficient UK ties
42.Paragraph 18 sets out how the number of days P spends in the UK in a tax year determines the number of UK ties sufficient to make P resident for that year if P was UK resident in one or more of the three tax years immediately preceding the year.
43.Paragraph 19 sets out how the number of days P spends in the UK in a tax year determines the number of UK ties sufficient to make P resident for that year if P was UK resident in none of the three tax years immediately preceding the year.
44.Paragraph 20 sets out how paragraphs 18 and 19 are modified in order to apply the sufficient ties test to an individual who dies during the year.
45.Sub-paragraph (1) of paragraph 20 specifies that if an individual dies then the lower limit of 15 days spent in the UK is removed when applying paragraph 18.
46.Sub-paragraphs (2) to (4) of paragraph 20 set out how the day counts in paragraphs 18 and 19 are time-apportioned if the individual dies before 1 March in the tax year to which the test is applied.
