RFIG20570 - Statutory Residence Test (SRT): The ties test: 90-day tie

The individual will have a 90-day tie for the tax year if they have spent more than 90 days in the UK in either or both of the previous 2 tax years immediately before the year under consideration.

The 90-day tie is calculated based on the number of days spent in the UK i苍听any one tax year, not a combination of the days spent in the UK over 2 tax years. Each tax year is considered separately.听

Example 1听

Mo has spent the following number of days in the UK:听

  • 2021-22听tax year听鈥� 50 days spent in the UK听

  • 2022-23听tax year 鈥撎�50 days spent in the UK听听

  • 2023-24 鈥撎�tax year under consideration听

Mo does not have a 90-day tie for the 2023-24 tax year as she has not spent 90 days or more in the UK in either or both of the 2 tax years before the tax year under consideration.

Example 2

Finn has spent the following number of days in the UK:听听

  • 2015-16 tax year 鈥� 98 days spent in the UK听听

  • 2016-17 tax year 鈥� 51 days spent in the UK听

  • 2017-18 鈥� tax year under consideration听

Finn has a 90-day tie for the 2017-18 tax year as he spent 98 days in the UK during the 2015-16 tax year, which is one of the听2听tax years before the year under consideration.听听