Statutory Residence Test - HM Revenue & Customs

Definition of UK ties
spends fewer than 21 days in the UK outside term-time. You should
treat half-term breaks, and other breaks when teaching is not provided
(for example inset days) during a term, as part of term-time.
2.9 References to full-time education in the UK are to full-time education at a
university, college, school or other educational establishment in the UK and
references to time spent in full-time education in the UK is to the time spent
there during term-time.
Example 13
Yok Lin attends a boarding school in the UK. Term dates are:
Saturday 6 April to Friday 5 July
Sunday 3 September to Friday 15 December
Sunday 7 January to Friday 23 March
Sunday 15 April to Friday 6 July
She remains in the UK for the half-terms, staying with various friends and
relatives but returns to the family home in Thailand during the Christmas and
Easter holidays. She spends two weeks of the summer break with her friends
but travels home to Thailand on 21 July.
As Yok Lin is only in the UK for 14 days outside term-time, her parents will not
have a family tie with Yok Lin for the purposes of the SRT.
Accommodation tie
2.10 The following paragraphs give a general overview of accommodation
ties. For more detailed guidance you should refer to Annex A (paragraphs
A23 onwards).
2.11 You have an accommodation tie for a tax year if you have a place to live
in the UK and:
it is available to you for a continuous period of 91 days or more during
that year, and
you spend one or more nights there during that year, or
if it is at the home of a close relative (see next paragraph), you
spend 16 or more nights there during the year.
2.12 A close relative for the purposes of the accommodation tie is a:
parent or grandparent
brother or sister
child or grandchild aged 18 or over.
RDR3 31