Leaver vs Arriver: How the Sufficient Ties Test Differs

Leaver or arriver? The answer to this single question changes how many ties can apply to you, which specific ties are in scope, and how many UK days you can have before those ties tip you into UK residence. Get it wrong and your whole residence analysis is built on the wrong foundation.

The sufficient ties test — the third stage of the Statutory Residence Test — is not a single test. It is two different tests: one for leavers (Table A) and one for arrivers (Table B). They share four ties but differ on a fifth, and their day thresholds diverge at every band. This article explains precisely what differs between them and works through examples to show the practical consequences.

Not sure which table applies to you? The free SRT questionnaire identifies your category automatically and applies the correct thresholds.

Key points

• A leaver was UK resident in at least one of the three preceding tax years — assessed under Table A
• An arriver was not UK resident in any of the three preceding years — assessed under Table B
• Leavers face up to five ties; arrivers face up to four — the country tie applies to leavers only
• Table A thresholds are stricter than Table B at every day band
• A year with split year treatment counts as a year of UK residence — making you a leaver
• The distinction persists: you are a leaver for at least three years after departure

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The leaver/arriver definition

Leaver (Table A)

You are a leaver if you were UK resident in at least one of the three tax years immediately before the year being assessed. The test is simple: did the UK SRT produce a "resident" result for any of those three years?

If yes — you are a leaver. Table A applies.

Arriver (Table B)

You are an arriver if you were not UK resident in any of the three tax years immediately before the year being assessed. This includes people who have never lived in the UK and those who left the UK more than three years ago.

If none of the three preceding years included UK residence — Table B applies.

Split year treatment counts as UK residence

A tax year in which split year treatment applied is still a year of UK residence. If you left the UK in October 2022 and had split year treatment for 2022–23, you are a leaver for 2023–24, 2024–25, and 2025–26. Split year treatment divides the year for income tax purposes — it does not alter your residence status for the purposes of the leaver/arriver classification.

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How long you remain a leaver

After leaving the UK, you remain a leaver for at least three full tax years. If you left in 2022–23, you are assessed under Table A for 2023–24, 2024–25, and 2025–26. Only in 2026–27 — assuming non-residence in all three preceding years — would you potentially be assessed under Table B.

This has practical consequences. In the years when you are most actively managing your UK day count — the early years after departure — the stricter Table A thresholds apply. Table B's more permissive rules only become available later, once the UK connection has genuinely faded.

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The ties available under each table

Tie	Table A (leavers)	Table B (arrivers)
Family tie	✓	✓
Accommodation tie	✓	✓
Work tie	✓	✓
90-day tie	✓	✓
Country tie	✓	✗ — does not apply
Maximum ties	5	4

The country tie is the only tie that differs. It exists under Table A only — because it is specifically designed to capture leavers who are spreading their time across multiple countries while still spending more nights in the UK than anywhere else individually.

An arriver cannot have a country tie. Their maximum tie count is four.

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The day thresholds

The thresholds at which ties trigger UK residence are different — and significantly more forgiving — under Table B.

Table A (leavers)

UK days in the tax year	Resident if you have…
Fewer than 16	Non-resident regardless of ties
16–45	4 or more ties
46–90	3 or more ties
91–120	2 or more ties
121–182	1 or more ties
183 or more	Resident (automatic UK test)

Table B (arrivers)

UK days in the tax year	Resident if you have…
Fewer than 46	Non-resident regardless of ties
46–90	All 4 ties
91–120	3 or more ties
121–182	2 or more ties
183 or more	Resident (automatic UK test)

The differences are substantial:

• Under Table B, fewer than 46 UK days is automatically non-resident regardless of ties. Under Table A, non-residence is only guaranteed below 16 days.
• Under Table A, 1 tie and 121–182 days = UK resident. Under Table B, the same 1 tie and 121–182 days = still non-resident.
• Under Table A, 3 ties and 60 days = UK resident. Under Table B, 3 ties and 60 days = non-resident (you need all 4 ties).

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Same facts, different outcome

To make the difference concrete, consider the same person assessed under each table.

Marcus — 70 UK days, 2 ties (accommodation + 90-day)

Marcus spends 70 UK days in the tax year. He has an accommodation tie (stays at his UK flat for several nights) and a 90-day tie (from prior-year UK presence). No other ties.

Under Table A (leaver): 70 days, 2 ties. The Table A threshold for 2 ties is 46–90 days → UK resident.

Under Table B (arriver): 70 days, 2 ties. The Table B threshold for 2 ties is 121–182 days. At 70 days with 2 ties, Marcus is below the threshold → non-resident.

Same person, same behaviour, same ties — different result. The leaver/arriver distinction alone determines whether Marcus is resident.

Hana — 130 UK days, 1 tie (family)

Hana spends 130 UK days in the tax year. Her spouse moved to the UK this year, creating a family tie. No other ties apply.

Under Table A (leaver): 130 days, 1 tie. Table A: 121–182 days with 1 tie → UK resident.

Under Table B (arriver): 130 days, 1 tie. Table B: 121–182 days requires 2 or more ties for residency. 1 tie is insufficient → non-resident.

Again, same facts — opposite conclusions.

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The 90-day tie and arrivers

The 90-day tie is available under both tables, which sometimes surprises people. An arriver — someone not UK resident in any of the three preceding years — can still have a 90-day tie if they spent more than 90 days in the UK in either of the two preceding years as a visitor, student, or worker.

This matters most for people who were UK resident four or more years ago (making them arrivers for the current year) but who continued visiting the UK heavily in the more recent two years. Their visitor status in those years can generate a 90-day tie even without formal UK residence.

Worked example: Zara (never UK resident, heavy UK visitor)

Zara is a Canadian national who has never been UK resident. She works for a US company. In 2022–23 she visited the UK for 95 days on a visitor visa. In 2023–24 she visited for 60 days.

Assessing 2024–25:

• Leaver or arriver? Never UK resident → arriver, Table B
• 90-day tie? 2022–23: 95 days — more than 90 → tie applies
• Country tie? Does not apply under Table B

Zara has one tie (90-day). Under Table B, one tie only triggers residency at 121+ UK days. If Zara keeps her 2024–25 UK visits below 121 days, she remains non-resident despite the 90-day tie.

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Transition: moving from Table A to Table B

After three full years of non-residence, a former UK resident moves from Table A to Table B. This transition materially changes their position:

• The country tie disappears
• The day threshold before any ties trigger residency rises from 15 to 45
• Two ties now require 121+ days (not 91+) to create residency

For someone managing their UK presence carefully in the years after leaving, reaching the Table B transition is a significant milestone. It typically occurs three to four years after departure.

Planning implication

If you left the UK recently and are carrying multiple ties — particularly the 90-day tie from your final year of UK residence — the transition to Table B will not arrive quickly enough to help with your immediate position. Table A applies for at least three years, during which the stricter thresholds govern. Managing your tie count in those early years is what matters.

For a complete comparison of both tables including all thresholds, see Table A vs Table B explained.

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Common questions

How do I know if I am a leaver or an arriver?

Check your residence status for each of the three tax years before the year being assessed. If any of those years resulted in UK residence — whether full-year or split year — you are a leaver. If all three were non-resident, you are an arriver.

I was UK resident four years ago but not since — am I a leaver or arriver?

An arriver. The test looks back three years only. Four years of non-residence means Table B applies. The country tie does not apply to you and you benefit from the more permissive Table B thresholds.

Does split year treatment affect whether I am a leaver or arriver?

Yes — split year treatment counts as a year of UK residence. A departure year with split year treatment makes you a leaver for the following three years. It does not accelerate your path to Table B.

Can an arriver have a 90-day tie?

Yes. The 90-day tie is based on days spent in the UK in the two preceding years, regardless of whether those years involved formal UK residence. An arriver who visited the UK heavily as a non-resident can have this tie.

What happens in the year I leave the UK — am I a leaver?

Yes. In your departure year you are UK resident (either fully or under split year treatment). That makes you a leaver for the three years that follow. You remain under Table A for at least three full tax years after departure.

Does the leaver/arriver distinction affect the family, accommodation, or work tie?

It does not change whether those ties exist. The rules for each tie are the same regardless of which table applies. What changes is the day threshold at which those ties trigger residence, and whether the country tie applies at all.

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Apply the correct table to your specific situation using the free SRT questionnaire. It determines your leaver or arriver status automatically, applies the correct thresholds, and produces a full residence determination. No account required.

This content is for informational purposes only and does not constitute tax advice. For complex situations, professional advice from a qualified tax adviser is recommended.