Paragraph 154

(1)

This paragraph applies if—

(a)

year X or, in Part 3 of this Schedule, the relevant year is the tax year 2013-14, 2014-15, 2015-16, 2016-17 or 2017-18, and

(b)

it is necessary to determine under this Schedule whether an individual was resident or not resident in the UK for a tax year before the tax year 2013-14 (a “pre-commencement tax year”).

(2)

The question under this Schedule is to be determined in accordance with the rules in force for determining an individual's residence for that pre-commencement tax year (and not in accordance with the statutory residence test).

(3)

But an individual may by notice in writing to Her Majesty's Revenue and Customs elect, as respects one or more pre-commencement tax years, for the question under this Schedule to be determined instead in accordance with the statutory residence test.

(4)

A notice under sub-paragraph (3)—

(a)

must be given no later than the first anniversary of the end of year X or, in a Part 3 case, the relevant year, and

(b)

is irrevocable.

(5)

Unless, in relation to a pre-commencement tax year, an election is made under sub-paragraph (3) as respects that year—

(a)

paragraph 10(b) of this Schedule has effect in relation to that year as if the words “by virtue of meeting the automatic residence test” were omitted,

(b)

paragraph 16 of this Schedule has effect in relation to that year as if—

(i)

in sub-paragraph (1)(b), the words “because P met the third automatic overseas test for each of those years” were omitted, and

(ii)

in sub-paragraph (2)(a), the words “because P met the third automatic overseas test for that year” were omitted, and

(c)

paragraph 49 of this Schedule has effect in relation to that year as if in sub-paragraph (2)(a) for the words from “because” to the end there were substituted “ in circumstances where the taxpayer was working overseas full-time for the whole of that year. ”