The UK ties taken into account in the sufficient ties test (see E6.102D) are discussed in detail below and summarised in the following table1:
| Ties | Description |
| Family tie | Spouse, common law spouse, minor child resident in the UK in the tax year in question |
| Accommodation tie | The individual has a place to live in the UK which is available for a continuous period of 91 days in the tax year and at which he spends at least one night |
| Work tie | The individual works in the UK for at least 3 hours per day over 40 days (whether continuously or intermittently) in the tax year in question |
| 90 day tie | The individual spent at least 91 days in the UK in either or both of the two tax years preceding the tax year in question |
| Country tie ('leavers' only) | In the tax year in question, the individual spent most days (or joint most days) in the UK |
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 16:14