3.4.1 Overview

If the automatic overseas tests and the automatic UK tests do not apply, then an individual needs to look at the sufficient ties test to determine his or her UK tax residence.

It is important to highlight to individuals that the sufficient ties test is only considered if they do not satisfy any of the automatic overseas or UK tests, i.e. if they do not meet the automatic residence test (see 3.3). It is common for individuals to think it is necessary to look at the sufficient ties test, even though one of the overseas or UK tests has been satisfied, which can often lead to confusion.

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