Case 5: starting full-time work in the UK
97.Paragraph 48 specifies that a taxpayer will fall within Case 5 for a tax year if they were non-resident for the previous tax year and are coming to work in the UK in circumstances such that they meet the third automatic UK test in paragraph 9.
98.In addition, the taxpayer must not have sufficient UK ties to make them UK resident during the part of the year before the period in which the period of 365 days begins. The UK ties are determined by applying paragraphs 17 to 20 (and Part 2 to the extent that it applies to these paragraphs) and reducing the number of days in the Tables in paragraphs 18 and 19 by the factor specified in sub-paragraph (6) of paragraph 48.
