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Top Tip – Sufficient UK Ties Test and Split Years

Top Tip – Sufficient UK Ties Test and Split Years


Top Tip for Studying for Your CII ExamsLast week we looked at the three statutory UK residency tests. We looked at the ‘automatically not UK resident’ test and the ‘automatically UK resident’ test and finished with a look at the sufficient UK ties test.  There are five UK ties and to quickly remind you of what they are:

  • Having a spouse, civil partner or minor children resident in the UK
  • Accommodation in the UK
  • Doing substantive work in the UK (40 or more days a tax year)
  • Spending more than 90 days in the UK during either of the 2 previous years
  • Spending more time in the UK than in any other single country (this only applies when you leave the UK)

As part of this test, a person will need to compare the number of days they spend in the UK against how many of these UK ties they have:

 Days spent in the UK Number of UK ties which would make an ‘arriver’ resident.  (ie someone who has not been resident for the last 3 tax years).
Number of UK ties which would make a ‘leaver’ resident. (ie someone who has been UK resident for any of the previous 3 tax years)
Less than 16 Non-resident Non-resident
16 – 45 Non-resident 4
46 – 90 4 3
91 – 120 3 2
121 – 182 2 1
More than 182 Always resident Always resident


Split Year Treatment

Usually we are treated as resident or non-resident for a tax year – using the rules within the new statutory tests we detailed in last week’s article but a year can be split for periods of residence and non-residence if:

  • You start to work full time overseas or someone comes to the UK for full time work
  • You accompany your spouse or partner who is working full time overseas
  • You leave the UK to live overseas and you no longer have a UK home
  • You come to live in the UK – your only home is here or you work full time