The sufficient ties test
40.Paragraph 17 sets out the sufficient ties test. P will be resident under the sufficient ties test if P meets none of the automatic UK tests and none of the automatic overseas tests and if P has sufficient ties, as defined in Part 2 of this Schedule, for the tax year.
41.Sub-paragraph (3) of paragraph 17 specifies that the number of UK ties sufficient to make P UK resident for a tax year depends on whether P was UK resident for any of the three tax years immediately preceding that year and the number of days P spends in the UK in the year. The number of ties required is set out in paragraphs 18 and 19.
