Use ties only after both automatic stages
The sufficient ties test is used only when the person meets none of the automatic overseas tests and none of the automatic UK tests. It combines the number of UK days with defined UK ties. It is not an alternative route that can be selected before completing the automatic stages.
Prior residence determines which table applies. The question is whether the person was UK resident in one or more of the three preceding tax years, not whether the person feels connected to the UK. If the earlier status is uncertain, retain both table branches and obtain the missing conclusion separately.
Table A applies after recent UK residence
Where the person was UK resident in one or more of the three prior tax years, Table A uses these bands: 16 to 45 days requires at least 4 ties; 46 to 90 requires at least 3 ties; 91 to 120 requires at least 2 ties; and over 120 requires at least 1 tie.
These are threshold combinations, not free-day allowances. A day can move the person into another band, and the statutory day count can include qualifying deemed days. Deceased-person modifications can alter the table, so an ordinary Table A display must not be used for that special category.
Table B applies without residence in all three prior years
Where the person was UK resident in none of the three prior tax years, Table B begins later: 46 to 90 days requires all 4 ties; 91 to 120 requires at least 3 ties; and over 120 requires at least 2 ties. The ordinary table has no lower band because the second overseas test addresses fewer than 46 days.
The four relevant ties in this branch are family, accommodation, work and the 90-day tie. For a recently resident person, the country tie can also be relevant. Simply counting five labels for everyone would erase the statutory prior-residence branch and can overstate or understate the required number.
Review every tie against its definition
Each tie has qualifying criteria. Family relationships and a child's circumstances, available accommodation and nights spent there, working more than three hours on enough days, prior-year day counts for the 90-day tie, and the comparative country tie cannot be established from a yes/no label without examining the statutory definition.
The deeming rule itself requires at least three ties and more than 30 qualifying daytime visits after recent residence, but deemed days do not create the 90-day tie used to decide those prerequisites. Keep that circularity out of the calculation. Ties do not decide treaties, split year, filing obligations, liability or final tax residence.
- Table A: 16 to 45 = 4 ties; 46 to 90 = 3 ties; 91 to 120 = 2 ties; over 120 = 1 tie.
- Table B: 46 to 90 = all 4; 91 to 120 = 3 ties; over 120 = 2 ties.
- Tie definitions require evidence, not a convenient checkbox.
Official sources
- HMRC — RDR3 sufficient ties tables
- HMRC — Sufficient ties manual contents
- Finance Act 2013 — Schedule 45 sufficient ties test
Sources were checked on . Linked institutions may update their guidance after that date.