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 in any one tax year, not a combination of the days spent in the UK over 2 tax years. Each tax year is considered separately.

Example 1

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

• 2021-22 tax year – 50 days spent in the UK

• 2022-23 tax year – 50 days spent in the UK

• 2023-24 – tax year under consideration

Mo does not have a 90-day tie for the 2023-24 tax year as she has not spent more than 90 days 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:

• 2015-16 tax year – 98 days spent in the UK

• 2016-17 tax year – 51 days spent in the UK

• 2017-18 – tax year under consideration

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 2 tax years before the year under consideration.