The Family Tie Explained: UK Statutory Residence Test

Q: Can I remove the family tie before the end of the tax year?

The family tie exists if the relevant relationship exists at any point during the tax year. Obtaining a court order or deed of separation partway through a tax year does not retrospectively remove the family tie for the portion of the year when you were not legally separated. Legal separation finalised during the year means the tie does not carry forward to future years.

Moving abroad doesn't automatically remove your family tie. If your spouse is still UK resident and you are not legally separated, you have a family tie — regardless of where you are living or how long you have been apart. This is the most common misconception about the family tie, and it catches people out every year.

The family tie is one of the five UK ties that determine how many days you can spend in the UK before becoming tax resident. One tie, by itself, can cut your safe-day threshold from 182 days to 90 days. Two ties cut it further. The family tie is the one most likely to exist without you realising it.

If you have recently left the UK and you have a spouse, civil partner, or children based here, this article explains exactly when the family tie applies — and when it doesn't.

Not sure whether you have a family tie? The free SRT questionnaire works through this alongside all other ties and gives you a full residence determination in about 10 minutes.

Key points

The family tie applies if you have a "relevant relationship" with a UK-resident person during the tax year
Relevant relationships: spouse or civil partner (unless legally separated); partner living with you as if married; child under 18
Informal separation — living apart, not sleeping together, seeing other people — does not break the family tie
For children, you have a family tie only if you spend 61 days or more in person with them in the UK in the tax year
A child in full-time UK boarding school who spends fewer than 21 days in the UK outside term-time is not regarded as UK resident for family tie purposes — so no family tie arises

What the family tie is — and when it applies

A family tie exists if at any point during the tax year you have a "relevant relationship" with a person who is UK resident for that same tax year (RFIG20530). Both conditions must be met: the relationship must qualify, and the other person must be UK resident.

Spouse or civil partner

If you are married or in a civil partnership and your spouse or civil partner is UK resident, you have a family tie — unless you are separated. The separation rules are discussed in the next section and they matter a great deal.

Partner living together as if married

If you are not married but you have lived together with a partner as if you were married or civil partners, at any point during the tax year, and that partner is UK resident, you have a family tie. The test is whether you were living together — not merely in a relationship or cohabiting on occasion.

Children under 18

A UK-resident child under 18 can create a family tie — but only if you spend 61 days or more in person with that child in the UK during the tax year. Spending fewer than 61 days with the child in the UK means no family tie exists, even if the child is UK resident. The rules for children are stricter to administer and have their own counting method, covered below.

Step-children do not count unless they have been formally adopted. Informal step-parenting arrangements, however close, do not create a family tie (RFIG20530).

The separation question

What HMRC means by "separated"

Separation breaks the spousal family tie — but HMRC's definition of separation is specific. You are separated only if (RFIG20530):

You are separated under an order of a court of competent jurisdiction
You are separated by deed of separation
You are living apart in circumstances where the separation is likely to be permanent

The third criterion sounds flexible, but HMRC applies it narrowly. It is intended to cover situations where a marriage has genuinely broken down irreversibly — not a temporary arrangement where one spouse has gone abroad for work.

The informal separation trap

This is where the vast majority of people get it wrong.

If you have moved abroad for work, are living in different countries, are not sleeping together, are seeing other people, or have simply drifted apart — that is not legal separation under HMRC's definition. Without a court order, a formal deed of separation, or a situation that is genuinely and demonstrably likely to be permanent, you still have a family tie with your UK-resident spouse.

The family tie exists because the legal relationship exists — not because the practical living arrangement looks like a couple. HMRC does not look at the quality of the relationship; it looks at the legal status.

Worked example: David and his UK-based spouse

David moves to Singapore in July 2024 for work. His wife Emma stays in London with their three children. They are still married. David visits occasionally. There is no court order, no deed of separation, and no agreement that the arrangement is permanent.

Result: David has a family tie for 2024–25. Emma is UK resident and they are not legally separated. The fact that David is working abroad and the family is geographically split makes no difference.

David also has access to the family home when he visits — likely an accommodation tie as well. With two ties, Table A (which applies to David as a recent leaver) requires him to stay under 46 UK days to remain non-resident. If he crosses 45 days with two ties, he is UK resident for 2024–25.

The 61-day rule for children

You have a family tie with a UK-resident child under 18 only if you spend 61 days or more in person with that child in the UK during the tax year. Fewer than 61 days — no family tie (RFIG20530).

How the 61 days are counted

Any day or part-day in person with the child in the UK counts as one day
Days spent with the child outside the UK do not count toward the 61-day total
The test counts physical presence — phone calls, video calls, and other remote contact do not count
If the child turns 18 during the tax year, only days before the birthday are relevant

Worked example: Priya and her two UK-based children

Priya moved to Dubai in April 2024. Her two children (aged 10 and 14) live with her ex-husband in London. She and her ex-husband are formally separated under a court order.

In 2024–25, Priya visits the UK and sees her children in person on 55 days. She does not see them in the UK on any other day.

Result: Priya does not have a family tie. 55 days is fewer than 61 — below the threshold. The court order also means she is legally separated, so no spousal tie applies.

If Priya's visits extended to 65 days in the UK with her children, the family tie would apply. The same facts, one different number, different outcome.

The boarding school exception

There is a separate rule — distinct from the 61-day threshold — for children attending full-time UK education (RFIG22330).

A child in full-time UK education is not regarded as UK resident for family tie purposes if they spend fewer than 21 days in the UK outside term-time in the tax year. If this exception applies, the parent does not have a family tie with that child — regardless of how many days they see the child in the UK.

The 21-day rule

The 21-day count covers time spent in the UK outside of term-time. If the total is fewer than 21 days, the child is not treated as UK resident for this purpose and no family tie arises.

Why half-term counts as term-time

Half-term breaks are treated as term-time for this rule. This means short mid-term breaks — typically one week — do not accumulate against the 21-day total. Only longer holidays (Christmas, Easter, summer) where the child leaves the school and stays in the UK count toward the 21 days.

This exception applies only to full-time education. A child who attends a UK day school but lives at home with a UK-resident parent does not qualify — they are UK resident regardless.

Worked example: Tom and his boarding school daughter

Tom left the UK in 2023. His daughter Sophie (age 15) attends a full-time UK boarding school. During the 2024–25 tax year, Sophie spends 18 days in the UK outside term-time — an Easter break staying with grandparents. She has no other non-term-time days in the UK.

Result: Sophie is not regarded as UK resident for family tie purposes. 18 days outside term-time is fewer than 21. Tom does not have a family tie from Sophie.

If Sophie had spent 25 days outside term-time in the UK — for example, a longer summer stay — she would be regarded as UK resident. Tom would then have a family tie, which would affect his day threshold under the sufficient ties test.

How the family tie affects your day limit

The family tie is one of up to five ties assessed under the sufficient ties test — the stage of the Statutory Residence Test that determines how many days you can spend in the UK without becoming resident.

The number of days you are allowed in the UK decreases as your tie count rises. For leavers (Table A), the thresholds are:

UK days in the tax year	Ties needed to be UK resident
16–45	4 or more
46–90	3 or more
91–120	2 or more
121–182	1 or more

A leaver with only the family tie and one other tie needs to stay under 46 UK days — not the 90 days many people assume. A leaver with the family tie alone has more room, but 90 UK days with just one tie is still a threshold that many frequent visitors to the UK will approach.

For a full breakdown of how day counts and tie counts combine under both Table A and Table B, see the day limits reference table or the article on how many days in the UK before becoming tax resident. If you want to track your remaining UK days in real time against your threshold, the Day Budget Dashboard updates as you log visits.

Common questions

Does having a UK-resident parent create a family tie?

No. Parents are not listed as relevant relationships under RFIG20530. The family tie covers spouses, civil partners, partners living as if married, and children under 18. Adult relationships with parents, siblings, or other family members do not create a family tie.

Does my child's UK school create a family tie?

A day school does not break the family tie — if your child attends a UK day school and is otherwise UK resident, you can still have a family tie. The boarding school exception applies only to children in full-time residential education who spend fewer than 21 days in the UK outside term-time. A child attending a day school and living at home with a UK-resident parent is UK resident regardless of the school's nature.

My spouse is staying in the UK temporarily — do I have a family tie?

Yes, if they are UK resident for the tax year and you are not legally separated. "Temporarily" is not a concept HMRC applies to the family tie — the test is residence status for the tax year, not intentions or duration. If your spouse is in the UK for the full tax year while you work abroad, they are UK resident. You have a family tie.

Can I remove the family tie before the end of the tax year?

The family tie exists if the relevant relationship exists at any point during the tax year. Obtaining a court order or deed of separation partway through a tax year does not retrospectively remove the family tie for the portion of the year when you were not legally separated. That said, legal separation finalised during the year means the tie does not carry forward to future years.

What if my spouse moves abroad partway through the tax year?

Your spouse's UK residence status for the year is assessed across the full tax year. If they leave the UK mid-year and become non-resident for that year (which depends on their own SRT analysis), the family tie may not apply. If they are UK resident for the year overall, you have a family tie. For guidance on mid-year departure, see leaving the UK and tax residency.

Do 61 days in the UK with my child always create a family tie?

Yes — if your child is UK resident and you spend 61 or more days in person with them in the UK, the family tie applies. There is no other override. The boarding school exception can mean the child is not regarded as UK resident in the first place (if they meet the 21-day rule), which prevents the tie from arising at that earlier stage. But if the child is definitively UK resident and you hit 61 UK days in person with them, you have the tie.

Apply the family tie rules — and all other ties — to your specific situation using the free SRT questionnaire. It identifies which ties apply, counts your UK days, and produces a full residence determination referencing the HMRC rules at each step. No account required.

This content is for informational purposes only and does not constitute tax advice. For complex situations, professional advice from a qualified tax adviser is recommended.