SCHEDULES

SCHEDULE 45 U.K. Statutory residence test

PART 3 U.K. Split year treatment

Priority between Cases 1 to 3 U.K.

54 (1) This paragraph applies to determine which Case has priority where the taxpayer's circumstances for the relevant year fall within two or all of the following— U.K.

• Case 1 (starting full-time work overseas);

• Case 2 (the partner of someone starting full-time work overseas);

• Case 3 (ceasing to have a home in the UK).

(2) Case 1 has priority over Case 2 and Case 3.

(3) Case 2 has priority over Case 3.