Statutory Residence Test: Days Spent in the UK

Written by Arnold Hill on January 31, 2020

Expanding on the article ‘Are you resident in the UK?’, the sufficient ties test forms part of the Statutory Resident Test and in brief, the test essentially looks at whether an individual has any ties which deem them to be a UK resident.

When determining the number of ties you have, it is important to simultaneously calculate the number of days you spend in the UK in a tax year as this dictates the number of ties which make you UK resident.

Once you have calculated the number of days you spend in the UK tax year and the number of ties you have, you can refer to the below tables to determine whether you are UK tax resident in a particular tax year.

If you were resident in the UK for 1 or more of the 3 tax years before the tax year in question, you will need to consider all the following ties and refer to the below table:

  • Family tie
  • Accommodation tie
  • Work tie
  • 90-day tie
  • Country tie
Days spent in the UK in the tax year under consideration           UK ties needed to be considered a UK resident
16-45 At least four
46-90 At least three
91-120 At least two
Over 120 At least one

If you were not UK resident in any of the 3 tax years before the tax year in question, you will need to consider if you have any of the following UK ties and refer to the below table:

  • Family tie
  • Accommodation tie
  • Work tie
  • 90-day tie
Days spent in the UK in the tax year under consideration UK ties needed to be considered a UK resident
46-90 All four
91-120 At least three
Over 120 At least two

We recommend you seek professional advice for an accurate assessment of your UK tax residency status for a particular tax year.