RDRM11510 - Residence: The SRT: The ties test: Introduction
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 the year in question, they will need to consider the following ties:
- a family tie
- an accommodation tie
- a work tie
- a 90 day tie
If the individual was UK resident in 1 or more of the 3 years immediately before the year under deliberation as well as the above ties they will also need to consider whether they have a country tie.