family tie

Hi, Could you help to advise whether the following situation is belong to family tie in the tax year 2022/23: 1. I, my wife and my son came to the UK in the same time in 2022 and lived together in a rented house. 2. We spent in the UK for 170 days in the tax year. 3. My son was 10 years old and was a full time day school student and was a BNO (Visa) dependent. 4. We had a home outside UK and were present in it for 195 days in the tax year. 5. I and my wife had not worked during the tax year. Thanks.

Hi

On the basis of the information provided, you appear to be eligible  for Split Year Treatment (see part 6 of the SRT) for the 2022/23 tax year.
Under Split Year Treatment, a tax year is split into an overseas part (not liable to UK tax) and a UK part (liable to UK tax on your worldwide income).
Full details are provided at RDRM1200
RDR3: Statutory Residence Test (SRT) notes                                                    
Residence, Domicile and Remittance Basis Manual

Thank you

Hi, Under SRT, we do not fulfill any of the Automatic overseas tests and Automatic UK tests for the tax year 2022/23. As we were not UK residents in the 3 tax years before the tax year under consideration, we would be tax resident if we meet 2 or more ties. I can confirm we meet the accommodation tie, but do not meet the work tie and the 90 day tie. It looks like we do not meet the family tie but I am not sure.

Hi kitlo w,

HMRC cannot advise you on your residence as this is for you to confirm based on the guidance available.

Thank you.