SRT: The sufficient ties test

1. Family tie

1.1. UK resident spouse or partner.

1.2. UK resident child under 18 if spends more than 61 days with them in the tax year.

1.3. Child under 18 in full time education not family tie if spends < 21 days in UK outside term time.

2. Accommodation tie

2.1. Place to live in the UK

2.2. Available for a continuous period of 91 days or more.

2.3. One or more nights spent there in the tax year (16 or more if home of close relative)

2.4. Gaps in availability < 16 days disregarded.

3. Work tie

3.1. At least 40 UK work days in the year.

3.2. Work day if more than 3 hours work done.

3.3. Special rules for workers on board a vehicle, aircraft or ship.

4. Applies when automatic residence test failed

5. Number of ties that are sufficient

6. Country tie

6.1. More days in the UK at midnight than anywhere else

6.2. Only applies if resident in any of the previous three tax years.

7. 90-day tie

7.1. > 90 days in UK in either or both of previous two tax years.