Paragraph 112
(1)
An individual has “sole UK residence” for a residence period consisting of an entire tax year if—
(a)
the individual is resident in the UK for that year, and
(b)
there is no time in that year when the individual is Treaty non-resident.
(2)
An individual has “sole UK residence” for a residence period consisting of part of a split year if—
(a)
the residence period is the UK part of that year, and
(b)
there is no time in that part of the year when the individual is Treaty non-resident.
(3)
An individual is “Treaty non-resident” at any time if at the time the individual falls to be regarded as resident in a country outside the UK for the purposes of double taxation arrangements having effect at the time.