The basic rule
This section has no associated Explanatory Notes
3An individual (“P”) is resident in the UK for a tax year (“year X”) if—
(a)the automatic residence test is met for that year, or
(b)the sufficient ties test is met for that year.
3An individual (“P”) is resident in the UK for a tax year (“year X”) if—
(a)the automatic residence test is met for that year, or
(b)the sufficient ties test is met for that year.