When the automatic tests don't settle the question: the sufficient ties test

The Statutory Residence Test does not ask one question, it asks three, in strict sequence. Each stage can only settle your UK residence status if the earlier stages have not done so already.

Most people reach a clean answer at Stage 1 or Stage 2. The automatic overseas tests catch people who clearly live abroad; the automatic UK tests catch people who clearly live in the UK. But a significant group falls between these two sets of tests, spending too many days in the UK to qualify as automatically non-resident, but not enough days (or not the right kind of connection) to be automatically resident. For this group, the sufficient ties test at Stage 3 is where the answer lies.

This article explains when you reach Stage 3, what the sufficient ties test involves, and how the combination of UK days and UK ties produces a determination.

If you want to work through all three stages for your specific situation, the SRT questionnaire applies each stage in the correct order and takes about 10 minutes.

The three stages of the SRT, applied in order (RFIG20020)

The SRT has a strict sequential structure. Each stage must be applied before moving to the next. Once a stage produces a result, the analysis stops.

Stage 1, automatic overseas tests: if any of the three automatic overseas tests is passed, you are automatically non-resident for the full tax year. No further analysis is needed.
Stage 2, automatic UK tests: if any of the three automatic UK tests is met, you are automatically UK resident for the full tax year. No further analysis is needed.
Stage 3, sufficient ties test: reached only when neither set of automatic tests has produced a result. Your UK residence status is determined by your combination of UK days and UK ties.

The critical rule: a result at Stage 1 means Stage 2 and Stage 3 are irrelevant. A result at Stage 2 means Stage 3 is irrelevant. You only reach Stage 3 if both Stage 1 and Stage 2 are inconclusive.

Stage 1, automatic overseas tests

The three automatic overseas tests determine whether you are automatically non-resident:

First automatic overseas test: you spent fewer than 46 UK days in the tax year and were not UK resident in any of the preceding three tax years. (Alternatively: fewer than 16 days if you were UK resident in at least one of the preceding three years.) See the first automatic overseas test for the full conditions.
Second automatic overseas test: you spent fewer than 16 UK days in the tax year and were UK resident in at least one of the preceding three tax years. See the second automatic overseas test.
Third automatic overseas test: you worked full-time overseas across a 365-day reference period with no significant break from overseas work, and no more than 30 UK working days in the period. See the third automatic overseas test.

If any of these applies, you are non-resident. Stop. Stages 2 and 3 do not apply.

Stage 2, automatic UK tests

If no automatic overseas test applies, the three automatic UK tests are assessed:

First automatic UK test: you spent 183 or more UK days in the tax year. See the first automatic UK test (183-day rule).
Second automatic UK test: your only home was in the UK, a UK home available for 91+ consecutive days, used on 30+ separate days, with no genuine overseas home used 30+ days. See the second automatic UK test.
Third automatic UK test: you worked full-time in the UK across a 365-day reference period, no significant break from UK work and at least 75% of working days were UK working days. See the third automatic UK test.

If any of these applies, you are UK resident. Stop. Stage 3 does not apply.

Stage 3, sufficient ties test

Reached only when both Stage 1 and Stage 2 are inconclusive. The sufficient ties test counts how many of the five UK ties you hold and cross-references that count with your total UK day count using one of two threshold tables.

Who actually reaches the sufficient ties test?

The automatic tests cover the clear cases at both ends of the spectrum. Stage 3 is for everyone in between.

The "swing zone" for UK days is roughly:

Leavers (previously UK resident in at least one of the last three tax years): 16-182 UK days
Arrivers (not previously UK resident in any of the last three tax years): 46-182 UK days

If your UK day count sits in this range and no automatic test settles the position, the sufficient ties test determines your residency.

The typical person who reaches Stage 3:

Left the UK some years ago and now splits their time between a UK base and an overseas base
Returns to the UK for extended periods, visits to family, client work, or property management, but not enough to trigger AUT1 (183 days)
Has let their UK flat (so AUT2 does not apply) and does not work full-time in the UK (so AUT3 does not apply)
Was previously UK resident (so AOT1's 45-day rule does not apply, only the 15-day rule) and spends more than 15 UK days per year

For this person, the answer depends entirely on the combination of days and ties.

If you want to track how many UK days you have left before crossing your tie-dependent threshold, the Day Budget Dashboard shows your remaining days in real time as you log visits.

The sufficient ties test, how it works

The sufficient ties test has two components: counting ties, and applying the threshold table.

The five UK ties

The SRT recognises five types of UK tie. Each tie is a connection to the UK that, when combined with UK days, can trigger residency (RFIG20500):

Family tie: your spouse, civil partner, unmarried partner, or a child under 18 is UK resident and spends more than 60 days in the UK during the tax year. Full details: the family tie explained.
Accommodation tie: a property in the UK is available to you for a continuous period of at least 91 days, and you spend at least one night there (or 16 nights if it is a close relative's home). Full details: the accommodation tie explained.
Work tie: you work in the UK for more than 40 days in the tax year, each of more than 3 hours. Full details: the work tie explained.
90-day tie: you spent more than 90 UK days (midnights) in either or both of the two preceding tax years. Full details: the 90-day tie explained.
Country tie (leavers only): the UK is the country in which you spent the most midnight nights during the tax year, more than in any other single country. Full details: the country tie explained.

Arrivers cannot hold the country tie. Leavers can hold up to all five; arrivers up to four.

Table A, leavers (RFIG20510)

Table A applies if you were UK resident in at least one of the three preceding tax years. It reflects the fact that leavers have recent UK connections and are therefore assessed more strictly.

UK days in tax year	Ties needed to become UK resident
Fewer than 16	Never resident under the ties test (AOT2 already applies)
16-45	Resident if 1 or more ties
46-90	Resident if 2 or more ties
91-120	Resident if 3 or more ties
121-182	Resident if 4 or more ties
183 or more	Always resident (AUT1 already applies)

Table B, arrivers (RFIG20520)

Table B applies if you were not UK resident in any of the three preceding tax years. It is more lenient, arrivers need more days and more ties before the ties test makes them resident.

UK days in tax year	Ties needed to become UK resident
Fewer than 46	Never resident under the ties test (AOT1 already applies)
46-90	Cannot become resident under ties test regardless of ties
91-120	Resident if 2 or more ties
121-182	Resident if 3 or more ties
183 or more	Always resident (AUT1 already applies)

For the full treatment of both tables, including the leaver/arriver distinction and how each tie is assessed, see Table A vs Table B: the sufficient ties test explained.

Worked example: Charlotte (all automatic tests fail, Stage 3 decides)

Charlotte left the UK in 2022 and has been based in Amsterdam since. She was UK resident in 2021-22 and 2022-23 before leaving. In 2025-26 she spends 95 UK days, returning to visit family and attend client meetings in London.

Stage 1, automatic overseas tests:

First automatic overseas test (AOT1): Charlotte was UK resident in the preceding three years, so the relevant threshold is 15 days. She spent 95 days, not fewer than 16. AOT1 fails.
Second automatic overseas test (AOT2): She was UK resident in the preceding three years and spent more than 15 UK days. AOT2 fails.
Third automatic overseas test (AOT3): Charlotte works as a marketing consultant with a mix of UK and Amsterdam client work. She does not work full-time overseas, her UK working days make up roughly 40% of her total working days. AOT3 fails.

No automatic overseas test applies. Proceed to Stage 2.

Stage 2, automatic UK tests:

First automatic UK test (AUT1): 95 UK days, not 183 or more. Fails.
Second automatic UK test (AUT2): Charlotte let her London flat when she moved abroad. It has been occupied by tenants throughout 2025-26. No UK home is available to her. AUT2 fails.
Third automatic UK test (AUT3): Charlotte's UK working days are approximately 40% of her total working days, well below the 75% threshold. AUT3 fails.

No automatic UK test applies. Proceed to Stage 3.

Stage 3, sufficient ties test:

Charlotte is a leaver (UK resident in 2021-22 and 2022-23). She uses Table A. She has 95 UK days.

Under Table A at 91-120 days: resident if 3 or more ties. Charlotte must count her ties.

Family tie: her parents live in the UK but are not her spouse, partner, or minor child. No family tie.
Accommodation tie: her London flat is let to tenants and not available to her. No accommodation tie.
Work tie: she worked in the UK on 43 days (each more than 3 hours). 43 exceeds the 40-day threshold. Work tie applies.
90-day tie: in 2023-24 she spent 105 UK days; in 2024-25 she spent 78 UK days. She exceeded 90 days in 2023-24. 90-day tie applies.
Country tie: Charlotte spent 95 UK nights. In Amsterdam she spent 60 nights; the remainder was split across Germany and France. The UK (95 nights) exceeds any single other country. Country tie applies.

Total ties: 3.

Table A at 91-120 days with 3 ties: UK resident.

Charlotte is UK resident for 2025-26 despite spending only 95 days there. The automatic tests gave no answer; the sufficient ties test settled the position.

Variation, removing the country tie: If Charlotte spread her time so that no single country had more UK nights, say 80 UK nights, 75 Amsterdam, 70 Berlin, the country tie would not apply. Total ties would be 2. Table A at 91-120 days with 2 ties: non-resident. The country tie is the marginal factor that tips the result.

The SRT sequence, a summary

The three stages form a complete decision process:

Check automatic overseas tests first. If any applies, you are non-resident. Stop.
Check automatic UK tests second. If any applies, you are UK resident. Stop.
Apply the sufficient ties test. Count your ties, check Table A or Table B. The result follows from your days and ties.

No situation falls through the gaps. Every individual subject to the SRT receives a definitive result from one of these three stages. The SRT was designed to be deterministic, there is no fourth stage and no residual discretion.

Common questions

What is the sufficient ties test?

The sufficient ties test is Stage 3 of the Statutory Residence Test (RFIG20500). It applies when none of the six automatic tests at Stages 1 and 2 has settled your UK residence status. The test counts how many of five UK ties you hold and cross-references that count with your UK day count using one of two threshold tables, Table A for leavers, Table B for arrivers.

When do I need to use the sufficient ties test?

You need the sufficient ties test when you have passed through Stages 1 and 2 without a result, that is, no automatic overseas test makes you non-resident and no automatic UK test makes you resident. This typically applies to people spending 16-182 days (leavers) or 46-182 days (arrivers) in the UK in a tax year, with a mixed pattern of UK and overseas connections.

What are the three stages of the Statutory Residence Test?

Stage 1: automatic overseas tests (AOT1, AOT2, AOT3), if any is passed, you are non-resident. Stage 2: automatic UK tests (AUT1, AUT2, AUT3), if any is met, you are UK resident. Stage 3: sufficient ties test, applies only when Stages 1 and 2 are inconclusive. The stages are applied in strict order.

What happens if I don't pass any automatic overseas test?

You proceed to Stage 2. Failing the automatic overseas tests does not make you UK resident, it simply means the automatic overseas tests did not settle the question. The automatic UK tests are assessed next. Only if one of those is met are you UK resident at Stage 2.

How many UK ties do I need before I become UK resident?

It depends on your UK day count and whether you are a leaver or an arriver. Under Table A (leavers), one tie is enough to make you UK resident if you have 16-45 UK days. Under Table B (arrivers), no number of ties makes you resident below 91 days. At 91-120 days for a leaver, three ties trigger residency. The full thresholds are in Table A vs Table B.

What is the difference between Table A and Table B?

Table A applies to leavers, people who were UK resident in at least one of the three preceding tax years. Table B applies to arrivers, people who were not UK resident in any of the three preceding tax years. Table B is more lenient: arrivers with 46-90 UK days cannot become resident through the ties test regardless of how many ties they hold.

Can I be UK resident with fewer than 183 days?

Yes. The 183-day rule (first automatic UK test) is the ceiling, not the floor. The sufficient ties test can make you UK resident with as few as 16 days (if you are a leaver with at least one tie). The exact threshold depends on your tie count and which table applies to you.

The automatic tests settle many cases cleanly. But for anyone whose UK presence falls in the grey zone, too many days to be automatically non-resident, not enough to be automatically resident, the sufficient ties test is where the SRT produces its answer. Count your ties, identify your table, and the result follows from the threshold.

If you are not sure whether any automatic test applies to you, or which table governs your ties test, the SRT questionnaire works through all three stages in sequence. For a full account of the automatic tests, how the six automatic tests work covers all six in detail.

This content is for informational purposes only and does not constitute tax advice. For complex situations, professional advice from a qualified tax adviser is recommended.