Glossary · UK
What is Sufficient Ties Test?
The third stage of the Statutory Residence Test: residence is determined by counting UK ties (family, accommodation, work, 90-day, country) against the number of UK days.
Full Definition
The Sufficient Ties Test is the third and final stage of the Statutory Residence Test (SRT), applied to individuals who are not definitively resident or non-resident under the Automatic Tests. There are five possible UK ties. Family Tie: a spouse, civil partner, or minor child who is UK resident (excluding children in full-time education away from home). Accommodation Tie: access to a place to live in the UK (owned, rented, or with a relative) for a continuous period of 91 days or more in the tax year, and staying there for at least one night. Work Tie: doing more than 3 hours of substantive work in the UK on at least 40 days in the tax year. 90-Day Tie: having spent more than 90 days in the UK in either of the two previous tax years. Country Tie (leavers only): the UK is the country in which the person spent the most days in the tax year. The more ties a person has, the fewer days they can spend in the UK without becoming resident. For example, someone who was resident in any of the past 3 years can spend up to 45 days with 4+ ties, up to 90 days with 3 ties, up to 120 days with 2 ties, and up to 182 days with 1 tie. With no ties, up to 182 days without triggering residence.