UK sufficient ties test: how days and connections combine

See how UK residence history, day bands and family, accommodation, work, 90-day and country ties combine under the Statutory Residence Test.

Prepared by Tax Residency Days · Official sources checked 5 October 2026

Use the sufficient ties test only when no automatic overseas or automatic UK test decides your position. Your days in the UK and your qualifying connections are considered together. The table depends on whether you were UK resident in any of the preceding three tax years.

Assess days, automatic tests and ties

Choose the correct table first

The UK tax year runs from 6 April to the following 5 April. Under HMRC's introduction, someone resident in at least one of the previous three years considers all five ties; someone nonresident in all three considers four, excluding the country tie. A prior split year counts as a UK-resident year for this lookback.

Ties needed for residence when the sufficient ties test applies
UK days in the tax year	Resident in any of the previous 3 years	Nonresident in all previous 3 years
16–45	At least 4 ties	Automatic overseas day test applies
46–90	At least 3 ties	All 4 ties
91–120	At least 2 ties	At least 3 ties
121–182	At least 1 tie	At least 2 ties

With 183 or more UK days, the automatic UK day test applies. Fewer than 16 days generally meets the automatic overseas day test; the higher below-46-day limit requires nonresidence in all three prior years. These are the ordinary living-person rules. Special cases, including deceased individuals and split-year treatment, need their own checks. See HMRC's two tables.

What creates each tie?

Family: A relevant UK-resident spouse, civil partner, cohabiting partner or child under 18 can create a tie. Separation, time spent with a child and education exceptions matter. For example, the ordinary child rule includes a 61-day in-person UK contact condition. Check the family definition.
Accommodation: A place to live available for at least 91 continuous days, used for at least one night, can create a tie. The use threshold is 16 nights at a close relative's home. Gaps shorter than 16 days can count towards availability. Check accommodation details.
Work: At least 40 UK workdays, with more than three hours of work on each, can create a tie. The days do not need to be consecutive; special relevant-job rules also exist. Check work-day rules.
90-day: More than 90 UK days in either one of the preceding two tax years creates this tie. Do not add the two years together to reach the threshold. Check the lookback.
Country: For someone resident in any of the prior three years, the UK being the country with the most midnight presence creates this tie. A tie for the greatest number with another country also counts. Check the country definition.

Two examples at 100 UK days

Both examples assume the ordinary full-year test, 100 properly counted UK days and no automatic test deciding the result.

Example A: resident in a previous year

The traveller was UK resident in 2024/25 and is checking 2026/27. They have two independently established ties: family and accommodation. At 100 days, Table A needs at least two ties, so the sufficient ties test makes them resident.

Example B: nonresident in all three previous years

The traveller was nonresident in 2023/24, 2024/25 and 2025/26 and is checking 2026/27. They also have exactly two qualifying ties. At 100 days, Table B needs three; those two ties do not make them resident under the sufficient ties test.

The same day total gives different outcomes because the residence-history table differs. A calendar alone cannot establish family status, accommodation availability or hours worked.

Reproduce both outcomes in the assessment

Load 100 days and two ties

The tax-year ending year is 2027, meaning 6 April 2026 to 5 April 2027. This example uses 100 midnight dates, no transit, exceptional or deemed dates, family and accommodation ties, and no work, 90-day or country tie. The complete overseas-work, UK-home and UK-work tests are all set to No; no move, death-year or relevant transport job is assumed.

Earlier residence = Yes: exactly two ties meet Table A's two-tie threshold at 100 days, so the ordinary full-year result is resident.
Change earlier residence to No: Table B needs three ties, so the result is nonresident.
Change it to Not confirmed yet: both outcomes remain possible, so the tool asks for the missing residence history.

HMRC tables checked 5 October 2026. The example leaves your saved facts and travel ledger unchanged. Assess your own facts, save a draft on this device, or export the answers and conditional result as CSV.

Common questions about ties

Is staying under 183 days enough?

It avoids the automatic 183-day test, but other automatic tests and the ties test can still establish residence. Begin with the complete SRT sequence.

Does 50 days in each of the preceding two years create a 90-day tie?

No. Neither individual year exceeds 90. The two-year total is not the test.

Does this site's calculator determine my ties?

The travel ledger counts midnight presence. The guided SRT assessment uses your separately confirmed history, automatic-test facts and ties. It keeps missing facts visible and does not establish family, home or work evidence on your behalf.

Moving mid-year? The split-year wizard covers supported scenarios and identifies conditions that need separate confirmation.

Official sources & review

Checked against the linked official guidance on 5 October 2026. Worked examples are illustrative calculations with stated assumptions. This guide does not determine an individual's tax residency or immigration entitlement.

Assess days, automatic tests and ties Browse all guides