Introduction Details of the Schedule Case 4: starting to have a home in the UK only
95.Paragraph 47 specifies that a taxpayer will fall within Case 4 for a tax year if that person was non-resident for the previous tax year and, at the start of the tax year, the taxpayer did not meet the only home test but there comes a point in the year when that ceases to be the case and the taxpayer then continues to meet the only home test for the rest of the tax year. The taxpayer will satisfy the only home test if their only home, or all their homes if they have more than one, is in the UK.
96.In addition, for the part of the year before the point where the taxpayer meets the only home test in the UK, or the earliest of these points if there is more than one, the taxpayer must not have sufficient UK ties to make them UK resident for that part of the year considered in isolation. The UK ties are determined by applying paragraphs 17 to 20 (and Part 2 to the extent that it applies to these paragraphs) and reducing the numbers of days in the Tables in paragraphs 18 and 19 by the factor specified in sub-paragraph (7) of paragraph 47.