xmlns:atom="http://www.w3.org/2005/Atom"
xmlns:atom="http://www.w3.org/2005/Atom"
SCHEDULES
SCHEDULE 45
U.K.
Statutory residence test
PART 1
U.K.
The rules
The automatic UK tests
U.K.
7
U.K.
The first automatic UK test is that P spends at least 183 days in the UK in year X.