RDRM11570 - Residence: The SRT: 90 day tie
The individual will have a 90 day tie for the tax year if they have spent more than 90 days in the UK in either or both of the previous 2 tax years immediately before the year under consideration.
The individual will have a 90 day tie for the tax year if they have spent more than 90 days in the UK in either or both of the previous 2 tax years immediately before the year under consideration.