The sufficient ties test: the five UK ties
When the automatic tests don't settle it, your UK days are weighed against your UK ties. The more days you spend, the fewer ties it takes to make you resident.
The sufficient ties test is the third stage of the SRT, used only when neither automatic stage decides your year. You count your UK ties — family, accommodation, work, 90-day, and (for leavers) country — and read them against your UK days: the more days, the fewer ties it takes to be resident (HMRC RFIG20500–20580; 2026/27).
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When does the sufficient ties test apply?
Only when neither the automatic overseas tests nor the automatic UK tests have given a definitive answer. The SRT runs in a fixed order: meet an automatic overseas test → non-resident, stop; otherwise meet an automatic UK test → resident, stop; otherwise you reach the sufficient ties test (HMRC RFIG20110). It's the in-between cases — people spending a meaningful chunk of the year in the UK without a clean exit — that land here.
What are the five UK ties, exactly?
The five UK ties
- Family: a UK-resident spouse/partner or minor child you see in the UK on 61+ days (RFIG20530).
- Accommodation: a UK place available 91+ days where you spend 1+ night, or 16+ at a close relative's (RFIG20550).
- Work: 40+ days of more than 3 hours' UK work (RFIG20560).
- 90-day: over 90 UK days in either of the last 2 tax years (RFIG20570).
- Country (leavers only): the UK has the most midnights of any country this year (RFIG20580).
The country tie counts for leavers only. Source: HMRC RFIG20530–20580.
| Tie | The exact condition | The detail that trips people up |
|---|---|---|
| Family | UK-resident spouse, civil partner (unless separated), live-in partner, or child under 18 | A minor child counts only if you see them in the UK on 61+ days |
| Accommodation | A UK place available to you for a continuous 91+ days, used for 1+ night | 16+ nights if a close relative's home; a kept-but-empty flat still counts |
| Work | More than 3 hours of UK work on 40+ days (not necessarily consecutive) | Only work physically done in the UK; remote work for UK clients doesn't count |
| 90-day | Over 90 UK days in either or both of the previous 2 tax years | Only actual midnight days count — deeming rule doesn't apply here |
| Country | The UK has the most midnights of any single country this tax year | Leavers only — arrivers never have it |
How many ties make you resident? (the day bands)
Read each row as: given your UK days, you're resident if you have at least the stated number of ties (HMRC RFIG20520).
| UK days | Resident if you have… |
|---|---|
| 16 to 45 | 4 or more ties |
| 46 to 90 | 3 or more ties |
| 91 to 120 | 2 or more ties |
| 121 to 182 | 1 or more ties |
| UK days | Resident if you have… |
|---|---|
| 46 to 90 | All 4 ties |
| 91 to 120 | 3 or more ties |
| 121 to 182 | 2 or more ties |
Why does leaver vs arriver matter?
A leaver (UK resident in 1+ of the prior 3 tax years) has all five ties, including the country tie, and reads against the leaver bands — which start at 16 days. An arriver (not resident in any of the prior 3 years) has only four ties (no country tie) and no 16–45 band; under 46 days they're automatically non-resident. Most people leaving the UK are leavers. See the full picture in the Statutory Residence Test and how ties shape your visiting budget in visiting without becoming resident.
Count your ties automatically
The calculator tallies your ties and reads them against the right band for your day count.
Common questions
What are the UK ties for the sufficient ties test?
Five ties: family (UK-resident spouse/partner or minor child you see in the UK on 61+ days); accommodation (a UK place available 91+ days where you spend 1+ night, or 16+ at a close relative's); work (40+ days of >3 hours' UK work); 90-day (over 90 UK days in either of the last 2 tax years); and country (leavers only — UK has most midnights). (HMRC RFIG20530–20580; 2026/27.)
How many UK ties make me tax resident?
The more days you spend, the fewer ties it takes. For a leaver: 16–45 days needs 4+ ties; 46–90 days, 3+ ties; 91–120 days, 2+ ties; 121–182 days, 1+ tie. Arrivers have no country tie (max 4) and no 16–45 band. Fewer ties than the threshold for your day band means non-resident. (HMRC RFIG20520; 2026/27.)
Does a UK home count as a tie even if it's empty?
If a UK place to live is available to you for a continuous 91 days or more and you spend at least one night there in the year, it's an accommodation tie — a kept flat can qualify. If it's a close relative's home, the threshold is 16+ nights. Letting it on a proper tenancy so it isn't "available to you" removes the tie. (HMRC RFIG20550; 2026/27.)