RDRM11520 - Residence: The SRT: 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 RDRM11960 onwards for further information about this, including revised tables.