The HMRC Guidance for the Statutory Residence Test is an excellent interpretation of the original extremely confusing 2013 Finance Act legislation. There is, however, one part of the Guidance where further clarification would be very helpful and that is the part that says: 4. Sufficient ties test Use the sufficient ties test to work out your UK residence status for the tax year if you do not meet either any of the: • automatic overseas tests • automatic UK tests I would like to offer the following amended version that I feel clarifies this important step: You do not need to use the sufficient ties test to work out your UK residence status for the tax year if either: • you meet any of the automatic overseas tests or • you do not meet any of the automatic UK tests I would be very interested to know if my proposed amended version correctly interprets these requirements even if you believe that such amendment is not justified.