Statutory Residence Test - HM Revenue & Customs

Annex C
Annex C: The statutory residence test concept of family tie
C1 This annex provides further information about how HMRC interprets the
term ‘family tie’ in the context of applying the SRT to an individual’s
circumstances, following on from the overview in part 2 of this Guidance Note.
It must be read in conjunction with the statutory residence test legislation,
which forms Schedule 45 to the Finance Act 2013, particularly paragraph 32
and 33 of the Schedule, to gain a comprehensive understanding.
How do I know if I have to read this annex?
C2 This guidance is intended primarily to help individuals apply the family tie
of the sufficient ties test (SRT Schedule paragraphs 18 and 19) to establish
their UK residence position.
Why is a family tie important
C3 If an individual’s UK residence cannot be determined by the automatic UK
tests or the automatic overseas tests of the SRT you will need to refer to the
sufficient ties test. The sufficient ties test sets out a number of defined
connection ties that need to be considered to determine an individual’s UK
residence.
C4 Family tie is one of the UK ties (SRT Schedule paragraph 32). An
individual will have a family tie for a tax year if at any time during the year they
have a relevant relationship with another person who is resident in the UK for
the same year.
C5 Satisfying the family tie test will not, on its own, make someone
conclusively UK resident. It is a factor that, in combination with other ties and
the amount of time an individual spends in the UK, will contribute towards
determining if they are resident in the UK in any one tax year.
C6 An individual can only have a family tie if they have a relevant relationship
with someone who is resident in the UK. In deciding whether or not that other
person is resident in the UK, the family tie that they have with the individual by
virtue of that relevant relationship can be ignored for the purpose of the SRT.
(Example C1 on next page.)
RDR3 102