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Posted Mon, 02 Dec 2024 11:21:18 GMT by ALKK
Under Statutory Residence Test (SRT), it states that an individual can only have a family tie if they have a relevant relationship with someone who is resident in the UK. In deciding whether or not that other person is resident in the UK, the family tie that they have with the individual by virtue of that relevant relationship can be ignored for the purposes of the SRT. My question is: I and my wife both spend 178 days in the UK in 2023/2024 tax year, (a fewer number of days than the 183 days threshold in the automatic UK test). Neither of us was resident in any of the 3 previous tax years. I and my wife have an accommodation tie in 2023/2024. We have a relevant relationship to each other, because we are man and wife. However, because the family tie only exists because of our relevant relationship, the family tie can be ignored. Per my understanding above, does it correct that I and my wife do not have a family tie under the SRT purpose? Thanks.
Posted Fri, 06 Dec 2024 11:41:52 GMT by HMRC Admin 19 Response
Hi,
Yes, that is correct.
Thank you.

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