In reality the detail is what pushes most people to have to consider significant ties because the full time work test excludes a lot of people and is hard to pr

In reality the detail is what pushes most people to have to consider significant ties because the full time work test excludes a lot of people and is hard to prove for many others. eg if you are retired, a non working (or part-time working) spouse bringing up children, or make money via something HMRC could consider as not being a "trade" (eg investing your own money) then you don't automatically qualify as non resident. The definition of full time work is explicitly linked to actual hours worked (not contracted), so the admin involved in proving this is painful. For friends who've left the UK for work, the only way to qualify without massive hassle has been to spend less than 16 days a year in the UK for the first 3 tax years (and thereafter less than 46 days).