Automatic Overseas Test (If any condition is met, the person is not a UK tax resident)

• Spent fewer than 16 days in the UK during the tax year (if UK resident in previous 3 years).
• Spent fewer than 46 days in the UK (if not a UK resident in previous 3 years).
• Works full-time overseas and spent fewer than 91 days in the UK, with fewer than 31 working days in the UK.

Automatic UK Test (If any condition is met, the person is a UK tax resident)

• Spent 183 days or more in the UK during the tax year.
• Has a home in the UK (available for at least 91 consecutive days, lived in for at least 30 days) and no overseas home used in a similar way.
• Works full-time in the UK for at least 365 days, with at least one day falling within the tax year.

Sufficient Ties Test (If neither of the above tests apply)

This test considers UK ties and days spent in the UK. The more ties a person has, the fewer days they need to become a tax resident.

Ties include:

• Family tie (spouse/civil partner or minor children in the UK).
• Accommodation tie (a place to stay in the UK for at least 91 days).
• Work tie (worked in the UK for 40+ days in a tax year).
• 90-day tie (spent 90+ days in the UK in either of the previous two tax years).
• Country tie (spent more time in the UK than in any other country – only applies to leavers).

The tax period runs from 6th April to 5th April each tax year