Self Assessment - Tax residency 6 Apr 2022 - 5 Apr 2023

Hi, My family (wife & 2 childern) moved in UK in Oct 2022 by holding BNO Visa. When I doing the SRT, and found there is a question that mentions at family tie - "Were any of these family members UK resident from 6 Apr 2022 to 5 Apr 2023?". So, would you please clarify am I need to pay the tax? - not working since moved in UK. - my wife is tax residency. - Does "UK resident = Tax residency? ---> If not, do I still need to pay the tax in 6 Apr 22 - 5 Apr 23? Thank You

Hi,

You will need to review the guidance at RDR3 and take the statutory residence tests at:

RDR3: Statutory Residence Test (SRT) notes

If an individual’s UK residence status cannot be determined by the automatic UK tests or the automatic overseas tests of the SRT, they will need to refer to the sufficient ties tests.  

Family tie is one of the UK ties. An individual will have a family tie for a tax year if at any time during the year they have a relevant relationship with another person, who is resident in the UK for the same year.

You can find guidance on a relevant relationship at RDRM13330.

RDRM13330 - Residence: The SRT: Annex C: Relevant relationships

We are unable to determine your tax residence. This is something that you have to do.

Thank you.