Statutory residence tests

In this lesson

1. 0:00 Statutory residence tests overview
2. 1:01 Three steps of the residence test framework
3. 1:16 Automatic overseas test conditions
4. 2:17 Automatic UK test conditions
5. 3:01 Sufficient ties test introduction
6. 3:54 Understanding UK ties in detail
7. 5:56 Working through residence test questions

About this lesson

The video walks you through the three-step process in order: the automatic overseas tests, the automatic UK tests, and the sufficient ties tests, with clear thresholds for days spent in the UK and specific tie criteria. The automatic overseas tests establish non-residency if someone was previously UK resident but spends fewer than 16 days in the UK, or if they've never been resident and spend fewer than 46 days (or work full time overseas with less than 91 working days in the UK). The automatic UK tests confirm residency if someone spends 183+ days in the UK, owns a UK home and is present for at least 30 days, or works full time in the UK with over 75% of working days there. If neither automatic test applies, you move to the sufficient ties test, which considers family ties, accommodation, work, a 90-day tie, and country ties. The test uses a table based on whether the individual was previously resident, with different day thresholds and tie requirements for each scenario. By working through these tests systematically in order, you'll be able to correctly identify residency status in any exam question.

Duration: 7m