The Family Tie & School Holidays: A Case Study
David's son attends boarding school in the UK while David lives and works in Singapore. Does his son create a 'family tie'? It depends on how many days they spend together in the UK.David is non-resident and is careful about the number of days he spends in the UK. His 15-year-old son is in full-time education in the UK.
The General Rule
Having a child under 18 who is a UK resident would normally create a family tie for David.
The Exception
There is a special exception for children in full-time education. The child will not be considered a family tie if the parent spends fewer than 61 days in the UK with them during the tax year.
Scenario 1: David spends 50 days in the UK
David visits the UK during the school holidays and spends a total of 50 days with his son. Because this is less than 61 days, his son does not create a family tie for him for that tax year.
Scenario 2: David spends 70 days in the UK
Due to a family event, David spends 70 days in the UK with his son. Because he has now crossed the 61-day threshold, his son does create a family tie. This extra tie could be enough to make David a UK tax resident for the year.