SCHEDULES
SCHEDULE 45Statutory residence test
PART 1The rules
The sufficient ties test
17
1
The sufficient ties test is met for year X if—
a
P meets none of the automatic UK tests and none of the automatic overseas tests, but
b
P has sufficient UK ties for that year.
2
“UK ties” is defined in Part 2 of this Schedule.
3
Whether P has “sufficient” UK ties for year X will depend on—
a
whether P was resident in the UK for any of the previous 3 tax years, and
b
the number of days that P spends in the UK in year X.
4
The Tables in paragraphs 18 and 19 show how many ties are sufficient in each case.