SRT - family tie (RDRM13320)

I am UK-resident because according to SRT ties, I spent over 120 days in UK and have accommodation and work tie. But my husband spent 93 days only in UK and met accommodation and work tie only - should he answer "yes" for family tie or he should ignore the family tie according to https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm13320#:~:text=An%20individual%20will%20have%20a,make%20someone%20conclusively%20UK%20resident. "However, because the family tie only exists because of their relevant relationship, the tie can be ignored." Both of us are not UK-resident in any of previous 3 years. Thanks, Kwan

Hi,

RDRM13320 states, 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.  The example advises that as the family tie only exists because of their relevant relationship, the tie can be ignored.  

This would suggest that your family tie only exists, because you are husband and wife and so can be ignored.

Thank you.