4 . Did you work full time overseas ?
Yes
NO
5 . Was your only home in the UK and was it available to you for a period of at least 91 consecutive days ( and occupied by you for at least 30 days in the tax year )? NO
6 . Did you have an overseas home but were present in that home for fewer than 30 days in the tax year and otherwise met the UK home test in step 5 ?
NO
7 . Did you work full-time in the UK for a 365 day period , all or part of which was in the tax year ?
Yes
Yes
Yes
You are UK resident
Where the automatic UK resident test is not passed , the sufficient ties test needs to be considered . This test involves considering the individual ’ s ties to the UK and combining those ties with the number of days that the individual has spent in the UK . There are five UK ties :
1 . family tie 2 . accommodation tie 3 . work tie 4 . 90-day tie 5 . country tie
Under ( 1 ) above , the individual will be treated as having a UK family for a tax year if any of his / her immediate family or spouse are resident in the UK .
For ( 2 ) above , the individual is treated as having an accommodation in the UK if the individual has a place to live in the UK and available to the individual for a continuous period of 91 days or more during the tax year ; and spend at least one night during the tax year . If the available accommodation is at the home of a close relative , there will be a UK tie , if the individual spends at least 16 nights there during the tax year .
For ( 3 ) above , the individual has a work tie in the UK for current tax year if he or she works in the UK for at least 40 days in the current tax year .