Sufficient Ties Test: Calculator

If an individual does not meet any of the Automatic Overseas Tests, and does not meet any of the Automatic Residence Tests, then they will need to use the Sufficient Ties Test in order to determine whether they are UK resident. The calculator below is provided to give insight into how this applies.

Definitions

Family tie:

This tie applies where the individual has a UK resident spouse (or civil partner), or a minor child. However, a child under 18 may not count as a tie if the child is solely in the UK for their education and that child spends no more than 20 days in the UK outside of school term time.

Accommodation tie:

This tie applies where the individual has a place to live in the UK which is available for a continuous period of over 90 days in the relevant year, and the individual spent at least one night there in the year.

Work tie:

This tie applies where the individual has 40 or more UK workdays in the relevant year. A day of work is a day in which more than three hours of work is done.

90-day tie:

This tie applies where the individual has been present in the UK for over 90 days in one of the previous two tax years.

Country tie:

This tie applies where the individual has spent more days in the UK in the relevant tax year than any other single country. IMPORTANT: This tie only needs to be considered where the individual is a ‘leaver’. A leaver is an individual who has been UK resident in at least one of the three prior tax years.

The test works on the basis that the more ties that an individual has in the UK, the fewer the number of UK days before becoming resident. It also makes a difference whether the individuals was UK resident in the most recent three tax years or not.

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