RFIG20520 - Statutory Residence Test (SRT): The ties test: The number of ties
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 was not UK resident in any of the 3 tax years before the tax year under consideration
| Days spent in the UK in the tax year under consideration | UK ties needed |
|---|---|
| 46 - 90 | All 4 |
| 91 - 120 | At least 3 |
| over 120 | At least 2 |
The sufficient ties test is modified when it is applied to deceased individuals. See RFIG20960 onwards for further information about this, including revised tables.