RFIG22310 | Statutory Residence Test (SRT): supplementary guidance: Family tie: Concept of family tie: Introduction

This section provides further information about how HMRC interprets the term ‘family tie’ in the context of applying the SRT to an individual’s circumstances.

It should be read in conjunction with the statutory residence test legislation in sections 32 & 33 Schedule 45 FA 2013 to gain a comprehensive understanding.

The guidance is intended to assist in the application of the family tie of the sufficient ties test, in establishing an individual’s UK residence status.