441. Sufficient ties test.

For the purposes of the basic rule as to residence in the United Kingdom1, whether an individual ('P') has sufficient UK ties for a tax year ('year X') will depend on whether P was resident in the UK for any of the previous three tax years and the number of days that P spends in the UK in year X2.

What counts as a 'UK tie' depends on whether P was resident in the UK for one or more of the three tax years preceding year X3. If P was resident in the UK for one or more of those