Table A: UK ties needed if you were UK resident for one or more of the 3 tax years before...

My question relates to this page: https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3 On this page there are a couple of tables, which show when considering UK ties, the maximum amount of days one can spend in the UK and remain a UK NON-resident for tax. One table is for people who have spent at least 1 out of the last 3 years, as a UK tax resident, the other table is for people who have NOT been a UK tax resident in the last 3 tax years. when considering these statements; "If you were not UK resident in any of the 3 tax years before the one you are considering," and "Ties required if individual was UK resident in 1 or more of the 3 tax years before the year under consideration", could you please provide a layman's explanation of what is considered the last 3 tax years? For example, say one left the UK in 2021 tax year, provided they remained a non-resident since, in which tax year would they exit this 3 year period? Referring to the ties, I would like to confirm the total amount of ties are; family, accommodation, work, 90 day and country (5 ties). There is another tie, full time of education & family, can you confirm that this tie is for those with children in the UK for education purposes and does not apply to families who live in the UK? When referring to table A, so I understand how to read this table correctly, I would like to confirm, say that if I have 3 ties, that I can spend up to and including 90 days in the UK? The table states "Days spent in the UK in the tax year under consideration: 46-90, UK ties needed: At least 3". Again, can you please break this down into layman's terms.

Hi HMRC1234,
The preceeding 3 years is applicable to the year in which you are taking the test.
For 22/23 you would then be looking at 21/22, 20/21 and 19/20.
For 21/22 you would be looking at 20/21, 19/20 and 18/19.
Yes it is for families with children who are studying in the UK.
The number of ties needed to meet the criteria is stated as a number and in your scenario of 3 you would need to have 3 different ties to the UK.
This can be any of the 5 you have mentioned.
Thank you.

Thank you for your reply. Sorry to ask again, but I find the wording confusing, where it says 46-90 days. I'd just to clarify... "At least 3" means someone has 3 ties? And... that If I have 3 ties ("At least 3"), using table A, that "46-90" means that I can spend up to and including 90 days per tax year in the UK (without becoming a UK tax resident)? Or does this mean something else? If i'm using the same logic as above; using table B and I have 3 ties, this now reads 91-120, so I am assuming I would now have up to and including 120 days available in the UK before becoming a UK tax resident? Thanks

Hi HMRC1234,
The lower figure is used where the deeming rules are applied, eg. 46 when there are 3 ties in table A and none of the automatice overseas tests are met.
Have a look here:
https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm11720
RDRM11720 - Residence: The SRT: Days spent in the UK: The deeming rule.
Thank you. 

 

Thanks for the reply, If I come to the UK, I only spend midnights in the UK and never spend a day in the UK without being there at midnight. On a rare occasion I transit LHR for a few hours (when on connecting flights to the EU), therefore I don't think I need to consider calculating days in the UK using deeming rules. Also, I do not work in the UK, but live and work in Asia. As you can see below, my questions are quite long, but short question is, I want to know how I can calculate how many days I can spend in the UK using these table and I find it confusing where it states 46-90... Assuming one wants to remain a UK non-tax resident and are trying to calculate how many days (midnights) they can spend in the UK and still remain UK non-resident; First question... What is the impact on using Table A (& B) if the 3rd overseas test is met? How do I calculate maximum days allowed (to remain non-resident) in the UK when considering UK ties? Is there another table I should be using? Can you please use 3 ties in any explanation. 2nd question... "At least 3" does this mean someone has 3 ties? 3rd question... When looking at table A, how do I interpret where it states 46-90 days? The HMRC reply above mentions that the lower figure is used when Deeming Rules are applied, how do I interpret this if not applying Deeming Rules to days in the UK calculation? Also, how is one impacted if an overseas test has been met? And can you please provide an example of when one would use the higher figure of 90 days? Given the table is written with 46-90, it makes in confusing to determine how many days are allowed (to remain a UK non-resident) 4th question... I read the link HMRC provided above, regarding the deeming rule. I would like to confirm that the deeming rule, requires all 3 points to be met, in order for the deeming rule to apply? The 3 points I refer to are; "The deeming rule will apply to an individual for a tax year if they have: *been UK resident in 1 or more of the 3 previous tax years *at least 3 UK ties (see RDRM11510 onwards) for the tax year *been present in the UK on more than 30 days without being present at the end of the day, (known as a ‘qualifying day’) in the tax year" One of the examples (Benedict in example 2) is a little confusing and when calculating a 90 day tie, I am wondering if it has been written correctly? HMRCs example below. "In 2016-2017 he is in the UK on 50 days when he is not present at the end of the day, and 85 days at midnight. Benedict meets 2 of the deeming rules conditions and needs to determine if he has 3 ties in 2016-2107, to see whether the deeming rules apply to him. For the purposes of this example assume he has 2 other ties and only the 90 day tie can bring his total to 3. When considering whether he has a 90 day tie for 2016-2017, Benedict will need to look back to 2014-2015 and 2015-2016 tax years: in 2015-2016 he was in the UK at the end of the day on 80 days and on another 45 days he left the UK before the end of the day in 2014-2015 he was in the UK at the end of the day on 70 days and on another 39 days he left the UK before the end of the day For the purposes of the deeming rule only the days Benedict was in the UK at the end of the day are taken into account, so in this case he does not have a 90 day tie for 2016-2017." It states that in the previous 2 years, 2014-2015 & 2015-2016, that Benedict has spent a total of 150 days in the UK (80 in 2015-2016 & 70 in 2014-2015 at the end of the day). Isn't this greater than 90 days? Therefore shouldn't Benedict have a 90 day/3rd tie for this example? If not, can you please explain. If I am correct, the other days mentioned, 45 & 39 days (which are

Hi,

90 is used when calculating the number of days in the UK when there are 3 ties and the deeming rule is not applied.

If the number of days in the UK is higher, you are tax resident in the UK.  If you meet the criteria to use the deeming rule, then the figure to be cencerned with is 46.

If the number of days in the UK including the deeming number of days exceeds 46, you are tax resident. The deeming rule applies, where the individual has been resident in the UK for 1 or more of the 3 previous tax years, they also have 3 UK ties and have present in the UK on more than 3o days, without being present and the end of the day.
The number of days in table A to be concerned with is 46, where there are 3 ties. Where there are 4 ties, the number of days using the deeming rule, reduce to 16.

If you are still experiencing difficulty in understanding the statutory residency tests, you may need to consider seek the advice of an accountant or other tax professional.

Thank you.

Okay, so one only needs to consider deeming days, if they spend more than 30 days in the UK where they are only there for the day, and not in the UK at midnight (without being present at the end of the day). For those of us, like myself, who spend whole days (& the night beyond midnight) in the UK (present at the end of the day), these days are not counted & I only need to consider the higher amount of days in the table, in this case with 3 ties, it would be 90 days. Are transit days, where I am transiting the UK enroute to another foreign destination (EU, USA etc) counted towards 'Deeming Days'? I read somewhere that a transit day does not count towards days in the UK and the example given on the HMRC site showed the person spending the evening at an airport hotel between flights. Can I confirm that this is the case and what is the maximum amount of time in transit that HMRC considers reasonable? Also... say there are issues at LHR and I need to change travel plans and head to another airport or St Pancras (for the eurostar), would this be considered acceptable and count as a transit vs a day in the UK (with or without being present at the end of the day)?

Hi HMRC1234,
Please see:
RDRM11720 - Residence: The SRT: Days spent in the UK: The deeming rule
Thank you. 

Hi, I have read that page already. Other than transiting the UK, I dont spend part days (without being present at the end of the day) in the UK, so I am confused as to why I keep getting referred to the page about The Deeming Rule. Is there any reason I am being referred to this page. Is my interpretation above not correct? If so, please can you explain, thanks.

Hi,

The deeming rule applies when you have been resident in the UK for one or more of the three previous tax years and have 3 UK ties and have been present in the UK for more than 30 days without being present at the end of the day (midmight). Only if all 3 conditions are met, does the deeming rule apply and the lower figure on the table get used.  

Have a look at the examples at:

RDRM11720 - Residence: The SRT: Days spent in the UK: The deeming rule

If the deeming rules do not apply then the number of days is the second figure based on the number of ties.

Thank you.