What are the sufficient ties tests for UK residence?
Answered 17 March 2026
Here is a comprehensive answer to your question.
The Sufficient Ties Test for UK Residence
What the law says
The sufficient ties test is found in Schedule 45 to the Finance Act 2013, introduced with effect from 6 April 2013. It operates as follows:
The basic rule: An individual ("P") is resident in the UK for a tax year ("year X") if either the automatic residence test or the sufficient ties test is met. If neither test is met, P is not resident.
When the sufficient ties test applies: The sufficient ties test is only considered if P does not meet any of the automatic UK or automatic overseas tests.
How the test works: Under the sufficient ties test, a person's residence is determined by a combination of:
- The number of UK ties they hold; and
- The number of days they spend in the UK in the tax year in question.
Which table applies depends on whether P was resident in the UK for any of the previous three tax years (para 17(3) of Sch 45):
- Para 18 (Table A) applies where P was resident in the UK in one or more of the previous three tax years — this results in a lower threshold for UK residence.
- Para 19 (Table B) applies where P was not resident in the UK in any of the previous three tax years.
HMRC guidance / practice
The five connection ties
HMRC identifies up to five UK ties that must be considered:
| Tie | Who must consider it |
|---|---|
| Family tie | All individuals |
| Accommodation tie | All individuals |
| Work tie | All individuals |
| 90-day tie | All individuals |
| Country tie | Only those who were UK resident in 1 or more of the previous 3 years |
Note: Any year in which split year treatment applies counts as a full year of UK residence for this purpose.
Definition of each tie
-
Family tie: An individual has a family tie if at any time during the year they have a relevant relationship (e.g. spouse/partner, or child under 18) with another person who is UK resident for the same year. A family tie does not on its own make someone UK resident — it is one factor among others. Where a couple's only tie to each other arises from their mutual relationship, that family tie can be ignored for SRT purposes. A child tie only applies if the individual spends time with the child in person in the UK on 61 or more days in the tax year.
-
Accommodation tie: Accommodation is available to the individual if it is available for a continuous period of at least 91 days during the tax year, and the individual uses it for at least 1 night. Accommodation is broader than a "home" — it can be transient and does not require the same degree of stability or permanence.
The day-counting tables
Table A (previously UK resident in 1+ of last 3 years):
| Days in UK | Ties needed |
|---|---|
| 16–45 | At least 4 |
| 46–90 | At least 3 |
| 91–120 | At least 2 |
| Over 120 | At least 1 |
Table B (not UK resident in any of last 3 years):
| Days in UK | Ties needed |
|---|---|
| 46–90 | All 4 |
| 91–120 | At least 3 |
| Over 120 | At least 2 |
Note: 15 days or fewer in the UK means the sufficient ties test cannot make P resident under either table.
Day counting
A day counts as a day spent in the UK if the individual is present in the UK at midnight. There are exceptions for transit passengers and days attributable to exceptional circumstances (e.g. natural disasters, sudden illness).
Citation sources
A day counts as a day spent in the UK if the individual is in the UK at the end of the day - midnight. There are 2 exceptions to this: if the individual was passing through the UK as a passenger (see RFIG20730) if the day was attributable to exceptional circumstances (see RFIG22210 onwards) The change to the legislation now allows for a third case if: the day falls in the period beginning with 1 March 2020 and ends with 1 June 2020 on that day the individual is in the UK carrying out specified c
If an individual does not meet any of the automatic tests, for either overseas or UK, they should use the ties test to determine their UK residence status for a tax year. The individual will need to consider their connections to the UK, called ties, and determine whether their ties in connection with the number of days spent in the UK, are sufficient for them to be considered UK resident for tax purposes for a particular year. If the individual was not UK resident in any of the 3 years prior to
If an individual has a partner who is resident in the UK for a tax year and they are not separated, that individual will have a family tie for that tax year. Separated means separated under an order of a court of competent jurisdiction, by deed of separation or in circumstances where the separation is likely to be permanent. If at any time during a tax year an individual is living with a partner and that other person is resident in the UK, then that individual will have a family tie for that tax
The number of days an individual spends in the UK in a tax year dictates the number of ties that are needed to make them UK resident. The following tables set out the correlation between the 2. Table A: Ties required if individual was UK resident in 1 or more of the 3 tax years before the year under consideration Days spent in the UK in the tax year under consideration UK ties needed 16 - 45 At least 4 46 - 90 at least 3 91 - 120 At least 2 over 120 At least 1 TableB: Ties required if individual
reasons set out below, we allow HMRC’s appeal on each of their grounds. We remake the decision and dismiss the Taxpayer’s appeal. She was thus tax resident in the UK during the relevant year. The Statutory Residence Test 11. The SRT was introduced by FA 2013, s 218 and Sch 45. A person’s residence status had previously been determined by case law and HMRC guidance; for many years the latter was contained in booklet IR20; with effect from 6 April 2009, this was replaced by booklet HMRC6. 12. The
ground that this was the first time that paragraph 22 has been the subject to judicial consideration. 11. Section 218(1) of FA 2013 provides that: “(1) Schedule 45 contains— (a) provision for determining whether individuals are resident in the United Kingdom for the purposes of income tax, capital gains tax and (where relevant) inheritance tax and corporation tax, (b) provision about split years, and (c) provision about periods when individuals are temporarily non-resident.” 12. Under the SRT, a
This guidance provides information about what HMRC considers to be an accommodation tie in the context of applying the SRT to an individual’s circumstances. You will also need to consider the legislation at paragraph 34 of Schedule 45, to gain a comprehensive understanding. It will help individuals apply the sufficient ties tests in order to establish their residence status. If an individual cannot determine their residence by reference to the automatic UK tests or the automatic overseas tests,
If an individual’s UK residence status cannot be determined by the automatic UK tests or the automatic overseas tests of the SRT, they will need to refer to the sufficient ties tests (see RFIG20500 onwards). The sufficient ties test sets out a number of defined connection ties that need to be considered to determine an individual’s residence. Family tie is one of the UK ties. An individual will have a family tie for a tax year if at any time during the year they have a relevant relationship with
2-2013 and 2014-2015. 10. The SRT was introduced by Finance Act 2013 with effect from 6 April 2013. 11. Paragraph 3 of Schedule 45 sets out what is described as “The basic rule” as follows: 3 An individual (“P”) is resident in the UK for a tax year (“year X”) if— (a) the automatic residence test is met for that year, or (b) the sufficient ties test is met for that year. 4 If neither of those tests is met for that year, P is not resident in the UK for that year. The automatic residence test 5 The