Statutory Residence Test - HM Revenue & Customs

The statutory residence test
Step 4
Divide the number of days in your reference period (step 3) by seven. If the
answer is more than one and is not a whole number, you should round your
answer down to the nearest whole number. If the answer is less than one,
round up to one.
Step 5
Divide your net UK hours (step 2) by the number resulting from Step 4. If your
answer is 35 or more you worked full-time in the UK during that particular 365-
day period.
Sufficient ties test
1.42 If you do not meet any of the automatic overseas tests or any of the
automatic UK tests, you should use the sufficient ties test to determine your
UK residence status for a tax year. You will need to consider your connections
to the UK, called ties, and determine whether your ties, taken together with
the number of days you spend in the UK, are sufficient for you to be
considered UK resident for tax purposes for a particular tax year.
1.43 If you were not UK resident for any of the three tax years before the tax
year under consideration, you will need to consider if you have any of these
UK ties:
a family tie
an accommodation tie
a work tie, and
a 90-day tie
1.44 If you were resident in the UK for one or more of the three tax years
before the tax year under consideration, you will also need to consider if you
have a country tie. All these ties are defined in section 5.
Number of UK ties
1.45 The number of days you spend in the UK in a tax year dictates the
number of UK ties that are needed for you to be UK resident. This is set out in
the tables on the following page.
RDR3 28