SRT family ties

About family ties, there is a question, “Were any of these family members (husband, wife, child...) UK resident from ...?” That “UK resident” means UK tax resident or legal resident (have a visa with right to stay in the UK)? Thank you.

Hi,
The guidance refers to UK tax residence for the whole tax year. You can see guidance here:
RDRM11530 - Residence: The SRT: Definition of a family tie
Thank you.

Hi HMRC Admin, You mentioned "UK tax residence for the whole tax year". Does the word "whole" have any specific implications? For example, if my wife moves to the UK in July and becomes a tax resident from that point onward under split-year treatment, would she not count as a family tie for me for that tax year because she was not a tax resident for the entire tax year? Please clarify. Thank you.

Hi,
The residence rules determine whether an individual is either, tax resident for the whole tax year, or, non tax resident for the whole tax year. In cases where an individual is determined to be, tax resident for the whole tax year, they can then review the guidance on split year treatment. This determines how worldwide income is taxed in the UK in that year.
Thank you.