SCHEDULES
SCHEDULE 45Statutory residence test
PART 1The rules
Sufficient UK ties
18
The Table below shows how many UK ties are sufficient in a case where P was resident in the UK for one or more of the 3 tax years preceding year X—
Days spent by P in the UK in year X | Number of ties that are sufficient |
|---|---|
More than 15 but not more than 45 | At least 4 |
More than 45 but not more than 90 | At least 3 |
More than 90 but not more than 120 | At least 2 |
More than 120 | At least 1 |