Paragraph 3
An individual (“P”) is resident in the UK for a tax year (“year X”) if—
(a)
the automatic residence test is met for that year, or
(b)
the sufficient ties test is met for that year.
An individual (“P”) is resident in the UK for a tax year (“year X”) if—
the automatic residence test is met for that year, or
the sufficient ties test is met for that year.