5. Starts full-time work in the UK Print
The individual becomes resident by starting full time employment in the UK provided:
The individual is UK resident in the relevant tax year;
The individual was non-UK resident for the previous tax year;
The individual does not meet the sufficient ties test for the part of the tax year before the day on which the individual meets the third automatic test, (sufficient workdays in the UK) When considering the sufficient ties test here, the day count is reduced per the table in 4 above.
The overseas part of the tax year starts on 6 April and ends at the point he first meets the third automatic UK test by working full-time in the UK.
The UK part of the tax year is the period from the end of the overseas part until the following 5 April.