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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Residence: The SRT: Record keeping: The sufficient ties test

Where an individual has connections to the UK, such as family, accommodation, work or time spent here, they should keep information and records that will allow them to work out:

  • In which countries they have spent their days and midnights, for example:


  • Their travel schedule/details
  • Booking information
  • Tickets and boarding cards (including etickets)


  • If they left the UK to live or work abroad:
    • the date they left the UK
    • visa or work permit applications
    • contracts of employment


  • If they come to the UK to live or work
    • the date they arrived here
    • Visa or work permit applications
    • documentation relating to when they take up employment, or ceasing their previous employment


  • When the individual was present at their home or homes, or other available accommodation
  • How long the individual owned or rented those homes, for example when they purchased, sold or leased those homes
  • The time their home was unavailable for their use, for example because it was rented out