Introduction Details of the Schedule Case 1: starting full-time work overseas
92.Paragraph 44 specifies that an individual (the taxpayer) will fall within Case 1 for a tax year if they were UK resident for the previous tax year, are non-resident for the following tax year because they meet the third automatic overseas test (see paragraph 14), work sufficient hours overseas (without a significant break) and keep days in the UK within permitted limits over a period to the end of the year. In establishing the number of days the individual spends in the UK, days treated as spent in the UK by virtue of sub-paragraph (4) of paragraph 23 are to be ignored. The permitted limits are found by carrying out the calculation in sub-paragraphs (8) and (9) of paragraph 44.