Expanding on the article ‘Are you resident in the UK?’, the sufficient ties test forms part of the Statutory Resident Test. The sufficient ties test is considered when determining UK tax residence status for a tax year, if you do not meet any of the Automatic Overseas tests or Automatic UK tests. In brief, the test essentially looks at whether an individual has any ties which deem them to be a UK resident.

We recommend you read ‘Days spent in the UK’ before considering each tie, as the number of days you spend in the UK in a tax year dictates the number of UK ties that make you a UK resident.

This article addresses one test of connection – the family tie.

Do you have a Family Tie?

This test of connection concerns your ‘relevant relationships’ with spouses, civil partners, ‘common law’ partners and children under 18 years who are resident in the UK.

You have a family tie for the tax year under consideration if any of the following individuals are UK tax resident for that year:

  • Husband, wife or civil partner (unless you are separated)
    • Definition of 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
  • Partner, if you are living together as husband and wife or as civil partners
    • Partners can be living together either in the UK or overseas, or both, and still meet this test
  • Your children under 18 years
    • 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
    • You will not have a family tie with a child who is under the age of 18 if you spend less than 61 days (in total) with the child in person in the UK 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 them in the UK on fewer than 61 days in the part of the tax year before their 18th birthday.

How is time spent in the UK by children in full-time education dealt with for the family tie?

You will not be considered to have a family tie with a child whereby the child:

  • Is UK resident
  • Is under 18
  • 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
  • Spend less than 21 days in the UK outside term-time.
    • Half-term breaks, and other breaks when teaching is not provided (e.g. inset days) during a term, is treated as part of term-time

We recommend you seek advice if you wish to determine your UK tax residency status for a particular tax year.

The information in this article is believed to be factually correct at the time of writing and publication, but is not intended to constitute advice.  No liability is accepted for any loss howsoever arising as a result of the contents of this article. Specific advice should be sought before entering into, or refraining from entering into any transaction.