Statutory Residence Test - HM Revenue & Customs

Definition of UK ties
They can be your blood or half-blood relative or someone related through
marriage or civil partnership. Adopted children are considered to be your
children for these purposes.
2.13 Gaps of fewer than 16 days in the availability of the accommodation will
count towards the continuous period of availability.
2.14 You have a place to live in the UK if you have a home, holiday home or
temporary retreat in the UK, or other accommodation that you can live in
when you are in the UK.
Work tie
2.15 You have a work tie for a tax year if you do more than three hours of
work a day in the UK on at least 40 days in that year (whether continuously or
intermittently). However, there are special rules about what constitutes three
hours of UK work for people in relevant jobs.
90-day tie
2.16 You have a 90-day tie for a tax year if you have spent more than 90 days
in the UK in either or both of the previous two tax years.
Country tie
2.17 You have a country tie for a tax year if the UK is the country in which you
were present at midnight for the greatest number of days in that tax year.
2.18 If the number of days you were present in a country at midnight is the
same for two or more countries in a tax year, and one of those countries is the
UK, then you will have a country tie for that tax year if that is the greatest
number of days you spend in any country in that tax year. For the purposes of
this SRT test presence at midnight in any state, territory or canton into which
a country is subdivided is regarded as presence at midnight in that country.
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