Country Tie Print
The individual has a country tie for the relevant year if he spends more days in the UK in the tax year than in any other single country.
The individual will also be tied to the UK if:
They spend the same number of days in two or more countries during the year, and;
That number is the greatest number of days spent in any country, and
One of those countries is the UK.
The Country tie is only relevant where the individual has been resident in the UK for one or more of the three preceding tax years.