UK Ties and Day Limits: The Complete Reference Table
How many days can you spend in the UK? It depends on how many ties you have and which table applies. Complete reference tables for leavers (Table A) and arrivers (Table B).
The day limits in the UK sufficient ties test are not a single number — they vary based on two factors: how many ties you have, and whether you are a leaver (Table A) or an arriver (Table B). This page is the complete reference for both tables, with a quick-lookup format for every tie count combination.
For background on how the sufficient ties test works, see the UK ties test explained. To identify which ties you have, work through the practical checklist. To find out which table applies to you, see leaver vs arriver: how the sufficient ties test differs.
Which table applies to you?
| Your situation | Table |
|---|---|
| UK resident in any of the last 3 tax years | Table A (leaver) |
| Not UK resident in any of the last 3 tax years | Table B (arriver) |
A year in which split year treatment applied counts as a year of UK residence. If you are unsure, the free SRT questionnaire determines this automatically.
Table A: day limits for leavers
Leavers can have up to five ties: family, accommodation, work, 90-day, and country.
Day limit by tie count — Table A
| Number of ties | Maximum UK days before becoming resident | Resident if you reach… |
|---|---|---|
| 0 ties | 182 days (limit is the automatic UK test) | 183+ days |
| 1 tie | 120 days | 121+ days |
| 2 ties | 90 days | 91+ days |
| 3 ties | 45 days | 46+ days |
| 4 ties | 15 days | 16+ days |
| 5 ties | 15 days | 16+ days |
Full Table A grid
| UK days in the tax year | Resident if you have… |
|---|---|
| 15 or fewer | Non-resident regardless of ties |
| 16–45 | Resident with 4 or more ties |
| 46–90 | Resident with 3 or more ties |
| 91–120 | Resident with 2 or more ties |
| 121–182 | Resident with 1 or more ties |
| 183 or more | Resident (first automatic UK test — ties irrelevant) |
Table B: day limits for arrivers
Arrivers can have up to four ties: family, accommodation, work, and 90-day. The country tie does not apply.
Day limit by tie count — Table B
| Number of ties | Maximum UK days before becoming resident | Resident if you reach… |
|---|---|---|
| 0 ties | 182 days (limit is the automatic UK test) | 183+ days |
| 1 tie | 182 days | 183+ days |
| 2 ties | 120 days | 121+ days |
| 3 ties | 90 days | 91+ days |
| 4 ties | 45 days | 46+ days |
Full Table B grid
| UK days in the tax year | Resident if you have… |
|---|---|
| 45 or fewer | Non-resident regardless of ties |
| 46–90 | Resident with all 4 ties |
| 91–120 | Resident with 3 or more ties |
| 121–182 | Resident with 2 or more ties |
| 183 or more | Resident (first automatic UK test — ties irrelevant) |
Side-by-side comparison
The same day count produces different results depending on which table applies.
| UK days | Ties | Table A result | Table B result |
|---|---|---|---|
| 20 | 3 | Non-resident | Non-resident |
| 50 | 3 | Resident | Non-resident |
| 50 | 4 | Resident | Resident |
| 100 | 2 | Resident | Non-resident |
| 100 | 3 | Resident | Resident |
| 130 | 1 | Resident | Non-resident |
| 130 | 2 | Resident | Resident |
| 160 | 1 | Resident | Non-resident |
| 160 | 2 | Resident | Resident |
The practical difference: under Table B, you need more ties to be caught at the same day count. A leaver with 2 ties at 100 days is resident; an arriver with 2 ties at 100 days is not.
The five ties — quick reference
| Tie | Applies to | Threshold |
|---|---|---|
| Family tie | Leavers and arrivers | UK-resident spouse/partner, or 61+ days in person with UK-resident child under 18 |
| Accommodation tie | Leavers and arrivers | UK property available 91+ continuous days + 1 night (or 16 nights for close relative's home) |
| Work tie | Leavers and arrivers | More than 3 hours UK work on 40+ days |
| 90-day tie | Leavers and arrivers | More than 90 UK days in either of the two preceding tax years |
| Country tie | Leavers only | UK has the most midnight nights of any single country |
How days are counted
UK days are counted using the midnight rule: a day counts if you are present in the UK at midnight. The day of arrival counts; the day of departure generally does not (you leave before midnight).
Exceptions where the day of departure does count:
- You leave and return the same day
- You leave but your reason for leaving was to avoid a UK day count (HMRC anti-avoidance rule)
For a full explanation of day counting, see how many days in the UK before becoming tax resident.
Planning against your limit
Knowing your limit is only useful if you are actively tracking against it. If you want to monitor your remaining UK days in real time against your tie-based threshold, the Day Budget Dashboard updates as you log visits.
Common questions
How many days can I spend in the UK with 2 ties?
Under Table A (leaver): 90 days maximum — you become resident at 91 days. Under Table B (arriver): 120 days maximum — you become resident at 121 days.
How many days can I spend in the UK with no ties?
Under both tables, having no ties means the sufficient ties test cannot make you resident — up to 182 days. At 183 days, the first automatic UK test makes you resident regardless of ties.
I have 4 ties — how many UK days am I allowed?
Under Table A: 15 days. Under Table B, arrivers cannot have the country tie, so 4 ties means all four non-country ties. With all 4 ties under Table B, the limit is 45 days.
Does 'safe limit' mean I can go right up to that number?
The threshold is "resident if you reach X days with Y ties." One day below the threshold is the last safe day. Days are counted on the midnight rule — a day counts if you are in the UK at midnight. Treat the limit as a ceiling to stay comfortably below, not a target to maximise.
Can my day limit change during the tax year?
Yes. Ties are assessed for the full tax year. If you acquire a new tie mid-year — for example, a spouse moves to the UK — your tie count increases for the full-year assessment. The higher tie count reduces your effective limit retroactively for the year.
What if I pass the automatic overseas test?
The sufficient ties test and its day limits do not apply if you pass one of the automatic overseas tests. You are automatically non-resident. The day limits on this page only apply to people who reach the sufficient ties test stage.
For a complete SRT determination — automatic tests first, then ties — use the free SRT questionnaire. It applies the correct table, counts your ties, and tells you your exact status. No account required.
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.
Work out your UK residence status
Our free calculator follows HMRC's RDR3 guidance step by step - automatic overseas tests, automatic UK tests, and the sufficient ties test - and gives you a clear determination with full reasoning you can take to your tax adviser.
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