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Posted Thu, 21 Sep 2023 08:08:32 GMT by keikoo
hi there, I have a question regarding family tie: I moved to the UK with my family (wife and daughter aged 16) in Dec and by the end of tax year (Apr), I would have stayed in the UK for 103 days. We were not tax resident in the previous 3 years, we will all need 3 ties to be tax resident in the tax year. We rented a home here, so we surely have the accommodation tie. I have a work here so I also had the work tie, but my wife is a full time housewife, and do not have work tie, 90 day and Country tie, so she's not a tax resident. My daughter went to school as a full time student in Feb, and since we only moved to the UK in Dec, mathematically, she spent less than 21 days in the UK outside term-time. Having said that, do I have the family tie? Is my daughter also consider as resident? Thank you.
Posted Tue, 26 Sep 2023 13:31:14 GMT by HMRC Admin 17

Hi,
 
Please use the guidance below to establish the UK residence status (with regard to family ties) of your wife and daughter. 

See Link :

Residence, Domicile and Remittance Basis Manual   .

Thank you.

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