Paragraph 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.