Statutory Residence Test - HM Revenue & Customs

Definition of UK ties
2. Definition of UK ties
A family tie
2.1 The following paragraphs give a general overview of family ties. For more
detailed guidance you should refer to Annex C.
2.2 You have a family tie for the tax year under consideration if any of the
following people are UK resident for tax purposes for that year:
your husband, wife or civil partner (unless you are separated)
your partner, if you are living together as husband and wife or as civil
partners
your child, if under 18-years-old.
2.3 For the purpose of the SRT, HMRC will use the same principles applied to
tax credits to determine if people are living together as husband and wife or
civil partners. You will find further guidance on this point in our manual
TCTM09330.
2.4 You will not have a family tie with a child who is under the age of 18 if you
spend time with the child in person in the UK on fewer than 61 days (in total)
in the tax year concerned. If your child turns 18 during that tax year you will
not have a family tie in respect of that child if you see that child in the UK on
fewer than 61 days in the part of the tax year before their eighteenth birthday.
2.5 Any day or part of a day that you see your child in person in the UK counts
as a day on which you see your child in the UK.
2.6 Partners can be living together either in the UK or overseas, or both, and
still meet this test.
2.7 Separated means separated:
under an order of a court of competent jurisdiction
by deed of separation, or
in circumstances where the separation is likely to be permanent.
How is time spent in the UK by children in full-time education dealt
with for the family tie?
2.8 You will not be considered to have a family tie with a child who:
is UK resident
is under 18 years of age
is in full-time education in the UK at any time in the tax year
would not be a UK resident if the time they spend in full-time education
in the UK were disregarded, and
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