The Family Tie (SRT)
A 'family tie' is another of the connecting factors in the Statutory Residence Test that links you to the UK. Having close family here can affect your UK tax residency status.If you have close family members who are UK residents, it can count as a 'tie' to the UK for tax purposes.
This is an important part of the Statutory Residence Test.
Who counts as a 'close relative'?
For the purpose of the family tie, a close relative is defined as:
- Your husband, wife, or civil partner.
- Your partner, if you are living together as if you are married.
- Your child, if they are under the age of 18.
Parents, siblings, or adult children do not count towards creating a family tie.
When do you have a family tie?
You will have a family tie if one of your close relatives, as defined above, is a UK resident in that tax year.
There is an exception for children under 18.
If your child is in full-time education in the UK and you spend fewer than 61 days in the UK with them during the tax year, they will not be considered a family tie.