The Sufficient Ties Test: Table A vs Table B Explained

If you have reached the sufficient ties test, you have already confirmed you are not automatically non-resident and not automatically UK resident. Now you need one specific number: how many days can you spend in the UK before you become resident?

The answer is in one of two tables — and which table applies depends entirely on whether you were previously UK resident. Most guides present both tables without first telling you which one is yours. This article does the opposite: identify your table first, then work through it.

Not sure whether you are a leaver or an arriver? The free SRT questionnaire walks through every stage of the test in the right order and tells you which table applies to your specific situation.

Key points

• There are two tables — Table A (previously UK resident) and Table B (not previously UK resident)
• Table A is stricter: leavers with 3 ties become UK resident at 46 days, arrivers with 3 ties do not become resident until 91 days
• Leavers can have up to five ties; arrivers can have a maximum of four — the country tie does not apply to arrivers
• Under Table A, spending 15 days or fewer is automatically non-resident regardless of ties
• A year where split year treatment applied still counts as a year of UK residency for these purposes

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Are you a leaver or an arriver?

This is the first question to answer — not the tie count, not the day count.

A leaver is someone who was UK resident in at least one of the three tax years immediately before the year being assessed (RFIG20520). This includes:

• Someone who left the UK last year or two years ago
• Someone who went abroad three years ago but was still UK resident in one of those years
• Someone who left mid-year and had split year treatment applied — that split year still counts

A leaver is assessed under Table A.

An arriver is someone who was not UK resident in any of the three preceding tax years. They are new to the UK for SRT purposes — no recent UK residence history.

An arriver is assessed under Table B.

The distinction matters enormously. At the same day count and tie count, Table A and Table B can produce opposite results. For a side-by-side comparison with worked examples showing how the same facts produce different outcomes under each table, see Leaver vs Arriver: how the sufficient ties test differs.

Why the three-year lookback?

HMRC's view is that someone who was recently UK resident is more likely to have maintained genuine connections to the UK — family, property, professional relationships — even after nominally moving abroad. Table A reflects this stricter scrutiny. Someone with no prior UK presence starts from a cleaner slate.

The split year trap

If you left the UK part-way through a tax year and split year treatment applied, HMRC still counts that year as a year of UK residency. So if you left in October 2023, the 2023/24 tax year counts. Table A applies to your 2024/25 and 2025/26 assessments — even though you have been living abroad since October 2023. For a full walkthrough of the departure year rules, see leaving the UK and tax residency.

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Table A: if you were UK resident in any of the prior 3 tax years

Table A is the stricter table (RFIG20520). Leavers can have up to five ties: family, accommodation, work, 90-day, and country.

The threshold at each day band is:

Days in UK in the tax year	UK ties required to be UK resident
15 or fewer	Automatically non-resident (no ties count)
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	Automatically UK resident

The 15-day safe harbour

Spending 15 days or fewer in the UK is automatically non-resident for leavers, regardless of how many ties you have. This is the second automatic overseas test (RFIG20120) — it kicks in before the sufficient ties test is even reached. For anyone actively managing their UK presence after leaving, 15 days is the cleanest possible safety margin.

Reading the table correctly

The table shows when residency is triggered. At 46–90 days with 3 or more ties, you are UK resident. At 46–90 days with 2 or fewer ties, you are not. Ties you do not have do not count against you.

Worked example: James (leaver, Table A)

James left the UK in June 2023. The 2023/24 tax year had split year treatment applied — it still counts as a year of UK residency. He was also UK resident in 2022/23. Table A applies to his 2024/25 assessment.

In 2024/25, James spends 75 UK days. He has two ties:

• Accommodation tie: his family home is available to him when he visits (available for 91+ days, and he stays there)
• 90-day tie: he spent 95 days in the UK in 2023/24

At 75 days, he is in the 46–90 band. Table A requires 3 or more ties for residency in that band. James has 2 ties.

James is non-resident for 2024/25.

If he acquired a third tie — for example, a work tie from working in the UK on 40 or more days — he would become UK resident. The same 75 UK days, but with 3 ties instead of 2, crosses the line.

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Table B: if you were not UK resident in any of the prior 3 tax years

Table B applies to arrivers — people with no UK residence history in the three preceding years (RFIG20520). The country tie does not apply to arrivers, so the maximum is four ties: family, accommodation, work, and 90-day.

Days in UK in the tax year	UK ties required to be UK resident
45 or fewer	Automatically non-resident (no ties count)
46–90	All 4 ties
91–120	3 or more ties
121–182	2 or more ties
183 or more	Automatically UK resident

Why arrivers face a higher threshold at 46–90 days

This is the band where the two tables diverge most sharply. Leavers become UK resident with 3 ties in this range; arrivers require all 4 ties. An arriver can spend up to 90 days in the UK with 3 ties and remain non-resident. A leaver in the same position becomes resident at day 46. HMRC applies lighter scrutiny to people with no recent UK presence.

Worked example: Anya (arriver, Table B)

Anya is a German national who has never been UK resident. She is joining a London project for part of the 2024/25 tax year and wants to understand her position.

She spends 80 UK days and has two ties:

• Accommodation tie: renting a flat in London (available for 91+ days, and she stays there)
• Work tie: working in the UK on more than 40 days

At 80 days, she is in the 46–90 band. Table B requires all 4 ties for residency in that band. Anya has 2 ties.

Anya is non-resident.

For comparison: under Table A (if she had been previously UK resident), 80 days with 2 ties would also be non-resident — that band requires 3 ties. But if she had 3 ties, Table A would make her UK resident. Table B would not. The extra headroom under Table B is most significant once you reach 3 ties.

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How the two tables compare

The practical effect of the table difference is clearest when you hold the day count and tie count constant and switch between tables:

UK days	Ties	Table A outcome (leaver)	Table B outcome (arriver)
80 days	2 ties	Non-resident	Non-resident
80 days	3 ties	UK resident	Non-resident
100 days	2 ties	UK resident	Non-resident
100 days	3 ties	UK resident	UK resident
140 days	1 tie	UK resident	Non-resident
140 days	2 ties	UK resident	UK resident

The difference is greatest in two zones. At 46–90 days, leavers with 3 ties are resident while arrivers with 3 ties are not. At 91–120 days, leavers with 2 ties are resident while arrivers with 2 ties are not.

For leavers, this makes tie management significantly more important. See the five UK ties explained for the definition, evidence, and common pitfalls for each tie.

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Common questions

What if I was UK resident in only one of the past three years?

Table A still applies. The test is whether you were UK resident in at least one of the three preceding years — one is enough. It does not matter how briefly you were resident or whether it was only one year within the window.

Can I move from Table A to Table B over time?

Yes. Once three complete tax years have passed in which you were not UK resident, Table B begins to apply from the following year. For someone who left the UK in the 2022/23 tax year and was non-resident throughout 2023/24 and 2024/25, Table B would apply from 2025/26. This is why the years immediately after leaving the UK require the most careful day management — you are still in the Table A window.

Does the 90-day tie work backwards or forwards?

Backwards only. The 90-day tie is set by what you did in the two tax years before the year being assessed — not the current year. If you spent 100 days in the UK in 2023/24, you have the 90-day tie in 2024/25 and 2025/26 regardless of how few days you spend in those years. It is the tie that most commonly surprises people in the first couple of years after leaving the UK.

What does the day limits reference table show?

The day limits page presents both Table A and Table B in a single view, readable in both directions — ties-to-days and days-to-ties. If you know how many ties you have and want your maximum safe UK day count, that is the fastest reference.

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Use the free SRT questionnaire to apply Table A or Table B to your exact situation — it identifies which table applies, counts your ties, and gives a full determination with the specific HMRC rule cited at each step.

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.