If a person is not able to meet any of the Automatic Overseas Tests, then they can still be non-resident under the Statutory Residence Test, but to do so they must ensure (a) they do not meet the Automatic Residence Tests, and (b) they are categorised as non-resident under the Sufficient Ties Test. The Sufficient Ties Test determines whether a person is resident or non-resident by reference to their UK ties and their UK visits. The fewer ties a person has to the UK, and the less time the person spends in the UK, the more likely they are to be UK non-resident.