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SCHEDULES

SCHEDULE 45U.K.Statutory residence test

PART 1U.K.The rules

The sufficient ties testU.K.

17(1)The sufficient ties test is met for year X if—U.K.

(a)P meets none of the automatic UK tests and none of the automatic overseas tests, but

(b)P has sufficient UK ties for that year.

(2)“UK ties” is defined in Part 2 of this Schedule.

(3)Whether P has “sufficient” UK ties for year X will depend on—

(a)whether P was resident in the UK for any of the previous 3 tax years, and

(b)the number of days that P spends in the UK in year X.

(4)The Tables in paragraphs 18 and 19 show how many ties are sufficient in each case.