RFIG20540 | Statutory Residence Test (SRT): The ties test: Full-time education of children and the family tie

The individual will not have a family tie with a child who:

• is UK resident

• is under 18 years of age

• is in full-time education in the UK at any time in the tax year

• would not be UK resident if the time spent in full-time education in the UK was disregarded, and

• spends fewer than 21 days in the UK outside term-time

Term-time includes half-term breaks, and any other breaks when teaching is not provided, such as inset days.

Full-time education in the UK means full-time education at a university, college, school or other educational establishment in the UK. Time spent in full-time education in the UK means time spent in the establishment during term-time.

Example

Yok Lin attends boarding school in the UK. Term dates are:

• Saturday 6 April to Friday 5 July

• Sunday 3 September to Friday 15 December

• Sunday 7 January to Friday 23 March

• Sunday 15 April to Friday 6 July

She remains in the UK for the half-terms, staying with various friends and relatives, returning to the family home in Thailand during Christmas and Easter holidays. She spends 2 weeks of the summer break with her friends, travelling home to Thailand on 21 July.

As Yok Lin is only in the UK for 14 days outside term-time, her parents will not have a family tie with Yok Lin for the purposes of the SRT.