440. Automatic residence test.

For the purposes of the basic rule as to residence in the United Kingdom1, there are four automatic UK tests2 and five automatic overseas tests3.

The automatic UK tests are as follows:

  1.  

    (1)     the first is that an individual ('P') spends at least 183 days4 in the United Kingdom in a tax year ('year X')5;

  2.  

    (2)     the second is that:

    1.  

      (a)     P has a home6 in the UK during all or part of year X;

    2.  

      (b)     that home is one where P spends a sufficient amount of time7 in year X; and

    3.  

      (c)     there is at least one period of