Introduction Details of the Schedule Case 8: starting to have a home in the UK
103.Paragraph 51 specifies that a taxpayer will fall within Case 8 for a tax year if they were non-resident for the previous tax year, are UK resident for the following tax year (which must not be a split year) and from the point at which the taxpayer starts to have a home in the UK, they continue to do so for the rest of the tax year and all of the following tax year.
104.In addition, for the part of year before the point at which the taxpayer starts to have a home in the UK, they must not have sufficient ties to make them UK resident. The UK ties are determined by applying the Tables in paragraphs 18 and 19 (and Part 2 as far as it relates to those paragraphs) with the adjustments specified in sub-paragraphs (6) and (7) of paragraph 51.