The sufficient ties test only applies where an individual meets none of the automatic overseas tests and none of the automatic UK tests (discussed at E6.102B and E6.102C), but they visit the UK and have one or more UK ties. See E6.102E for more detail on the UK ties.
The test comprises two separate sliding scales that use the UK days and the individual's UK ties in the tax year. The scale that applies depends on the individual's UK residence status in the previous three tax years. Note that an additional UK tie (the country tie) applies to an individual who was previously UK resident.
A previously-resident individual (also commonly referred to as a 'leaver', but this term is not used in the legislation)
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:20