Paragraph 31
(1)
What counts as a “UK tie” depends on whether P was resident in the UK for one or more of the 3 tax years preceding year X.
(2)
If P was resident in the UK for one or more of those 3 tax years, each of the following types of tie counts as a UK tie—
(a)
a family tie,
(b)
an accommodation tie,
(c)
a work tie,
(d)
a 90-day tie, and
(e)
a country tie.
(3)
Otherwise, each of the following types of tie counts as a UK tie—
(a)
a family tie,
(b)
an accommodation tie,
(c)
a work tie, and
(d)
a 90-day tie.
(4)
In order to have the requisite number of UK ties for year X, each tie of P's must be of a different type.