SCHEDULES

SCHEDULE 45 U.K.Statutory residence test

PART 2 U.K.Key concepts

Country tie U.K.

38 (1) P has a country tie for year X if the country in which P meets the midnight test for the greatest number of days in year X is the UK. U.K.

(2) If—

(a) P meets the midnight test for the same number of days in year X in two or more countries, and

(b) that number is the greatest number of days for which P meets the midnight test in any country in year X,

P has a country tie for year X if one of those countries is the UK.

(3) P meets the “midnight test” in a country for a day if P is present in that country at the end of that day.

Modifications etc. (not altering text)

C1 Sch. 45 para. 38 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(12)