RDRM11530 - Residence: The SRT: Definition of a family tie

The individual will have a family tie for the tax year under consideration if any of the following people are UK resident in their own right, for tax purposes for that year:

• their husband, wife or civil partner (unless they are separated)
• their partner if they are living together as husband and wife, or as civil partners
• their child, if under 18 years old

For the purposes 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. (Refer to TCTM09330 for more information).

The individual will not have a family tie with a child who is under the age of 18 if they spend time with that child in person in the UK on fewer than a total of 61 days in the tax year concerned. If the child becomes 18 during that tax year, the individual will not have a family tie in respect of that child if they have seen the child on fewer than 61 days in the UK in the part of the year before the child’s birthday.

Any day or part day that the individual sees their child in person in the UK counts as a day on which they see their child in the UK.

Partners can be living together either in the UK or overseas or both, and still meet this test.

Separated means separated:

• under an order of court or competent jurisdiction
• by deed of separation
• in circumstances where the separation is likely to be permanent.

There is more detailed guidance in Annex C (RDRM13300 onwards) on family ties.