Guide

The SRT family tie: when a partner or child in the UK counts

Published 22 Oct 2026 · Updated 22 Oct 2026 · Sources checked 22 Oct 2026

You have an SRT family tie for a tax year if a close family member is UK resident for that year. That means your husband, wife or civil partner, a partner you live with as a couple, or your child under 18. A spouse doesn’t count if you’re separated. A child doesn’t count if you see them in the UK on fewer than 61 days.[1][2]

The family tie is one of the UK ties in HMRC’s Statutory Residence Test (SRT). This guide explains HMRC’s rules in plain English. It doesn’t tell you your residence status.

The short answer

Three kinds of family member. A spouse or civil partner, a partner you live with as a couple, or your child under 18.[1][2]
They must be UK resident. HMRC means UK resident “in their own right, for tax purposes” for that tax year.[2]
Separation has a set meaning. A court order, a deed of separation, or a separation likely to be permanent.[1][2]
Children have a 61-day rule. Fewer than 61 days seeing your child in person in the UK means no tie for that child.[1][2]
Some school-age children are left out. A child at school in the UK may not count. That depends on how many days they spend in the UK outside term-time.[3][5]
A family tie is one tie, not a verdict. HMRC says it won’t make you UK resident on its own.[4]

In HMRC’s manual, the family tie gets two short pages, plus three pages of extra guidance.[2][3][4][5]

Educational, not tax advice.

Who counts as family

The law lists three “relevant relationships”. HMRC’s guidance adds some detail on each.[1][2][5]

Family member	When they count	When they don’t
Husband, wife or civil partner	When they’re UK resident for the tax year	If you’re separated (see below)
A partner you live with as a couple	When you live together as if married or civil partners, and they’re UK resident	HMRC uses the same principles as for tax credits to decide if you’re living together
Your child under 18	When they’re UK resident, and you see them in person in the UK on 61 days or more	Step-children don’t count unless you’ve adopted them

Where you live together doesn’t matter. HMRC says partners can live together in the UK, overseas or both, and still meet this test.[2]

Any time in the year counts. The law says the relationship only has to exist at some point in the tax year.[1] HMRC puts it the same way.[4]

“UK resident” means for tax

The family member has to be UK resident for tax purposes for that tax year. HMRC’s wording is “in their own right”.[2]

So the test is their tax residence, not their visa or right to live in the UK. HMRC doesn’t say more about this in its manual.

You can’t create each other’s tie. To see if you have a family tie, HMRC checks whether your partner is UK resident. When it does, it ignores the family tie your partner has through you.[4][6]

HMRC’s own example: George and Mary each spend 140 days in the UK. Neither was resident in the 3 previous tax years. Both have an accommodation tie. The family tie between them is ignored. So each has 1 tie, and HMRC says neither is UK resident that year.[4]

When you count as separated

For a spouse or civil partner, the tie doesn’t apply if you’re separated. The law gives three ways to be separated:[1][2]

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

The law and HMRC use the same words, “likely to be permanent”.[1][5] HMRC doesn’t say what makes a separation likely to be permanent. If this matters to you, it’s one to take to a qualified adviser.

Children and the 61-day rule

A child under 18 who is UK resident counts only if you see them in the UK on 61 days or more in the tax year.[1][2]

How HMRC counts those days:[2][5]

In person. You have to see your child in person.
Part days count. Any day or part of a day you see them in the UK counts as a day.
Only UK days count. Days spent with your child wholly outside the UK don’t count.
Turning 18. If your child turns 18 during the tax year, only the days before their birthday count.

HMRC’s own example: Pierre spent 70 days with his 15-year-old daughter in the tax year. But 21 of those days were at his home in Paris, and 14 were in Spain. Only 35 were in the UK. So HMRC says Pierre has no family tie with his daughter.[5]

Children at school in the UK

Some children in full-time education in the UK are treated as not UK resident for the family tie. That applies to a child who meets all of these:[3][6]

is under 18
is in full-time education in the UK at some point in the tax year
would not be UK resident if their time in education were ignored
spends fewer than 21 days in the UK outside term-time

Full-time education means at a university, college, school or other educational establishment in the UK. Half-terms and other breaks with no teaching, like inset days, count as term-time.[3][6]

HMRC’s own example: Clara is 14 and at boarding school in the UK. Her parents live in Dubai. Outside term-time she spends 10 days on a school trip to Scotland and 7 days with friends in London. That’s 17 days, under 21. So HMRC says she isn’t treated as UK resident for the family tie. That’s even though she’s UK resident for tax herself.[5]

Where the family tie fits in the SRT

You only reach the ties test if no automatic test settles your year. HMRC first checks for 183 days or more in the UK. Then it checks the automatic overseas tests, then the other automatic UK tests.[7][8]

A family tie is one of the UK ties. The others are accommodation, work and the 90-day tie. There’s also a country tie if you were UK resident in any of the 3 previous tax years.[7][9][13]

Each tie must be a different type. The law says that to count your ties, “each tie of P’s must be of a different type”.[9] It also defines one family tie, which you have if a relevant relationship exists with any UK-resident family member.[1] So a UK-resident spouse and a UK-resident child add up to one family tie, not two. HMRC doesn’t say this in its guidance in so many words.

The more UK ties you have, the fewer UK days it takes to make you UK resident. These are HMRC’s tables:[10]

UK resident in 1 or more of the 3 previous tax years (Table A):

UK days in the tax year	UK ties needed
More than 15 but not more than 45	At least 4
More than 45 but not more than 90	At least 3
More than 90 but not more than 120	At least 2
More than 120	At least 1

UK resident in none of the 3 previous tax years (Table B):

UK days in the tax year	UK ties needed
More than 45 but not more than 90	All 4
More than 90 but not more than 120	At least 3
More than 120	At least 2

For the tests that come first, see the 16-day and 46-day rules and full-time work abroad. For why 183 days isn’t the safe number, see the 183-day myth.

Records worth keeping

HMRC says people with UK connections, including family, should keep records of where they spent their days and midnights. Its examples include travel details, booking information, and tickets and boarding cards, including e-tickets.[11] HMRC says its lists aren’t exhaustive.[12]

For people relying on the full-time work tests, HMRC also says to keep records of “time spent visiting dependent children (those under the age of 18), when they are in the UK”.[14] HMRC doesn’t say what proof it expects for those days. Your travel records do show which days you were in the UK at all:

flight e-tickets and boarding passes, in and out of the UK
hotel, Airbnb or Booking.com confirmations for each UK stay
booking emails for trains and ferries

For how UK days are counted, see how to count your UK days.

Frequently asked questions

What is a family tie in the SRT?

It’s one of HMRC’s UK ties. You have one if a close family member is UK resident for the tax year. That’s a spouse or civil partner (unless separated), a partner you live with, or your child under 18. For a child, you must also see them in the UK on 61 days or more.[1][2]

My partner stays in the UK while I live abroad. Do I have a family tie?

HMRC says you do if your partner is UK resident for that tax year and you aren’t separated.[2] On its own, HMRC says a family tie doesn’t make you UK resident. It counts alongside your other ties and your UK days.[4]

Does living apart mean we’re separated?

Not necessarily. The law’s three ways are a court order, a deed of separation, or a separation likely to be permanent.[1] HMRC doesn’t say what makes a separation likely to be permanent.

Do step-children count?

Not unless you’ve adopted them. HMRC says a child means your own child or a child you’ve adopted.[5]

What counts as a day seeing my child?

Any day or part of a day you see your child in person in the UK. Days together wholly outside the UK don’t count.[1][5]

My child is at boarding school in the UK. Does that give me a family tie?

Maybe not. Some children at school in the UK are treated as not UK resident for this tie. That’s if they’d only be UK resident because of school, and spend fewer than 21 days in the UK outside term-time.[3][6]

Does “UK resident” mean their visa?

No. HMRC’s guidance says UK resident for tax purposes.[2]

My spouse and my child both live in the UK. Is that two ties?

No. The law says each of your ties must be a different type,[9] and it defines a single family tie.[1] So both give you one family tie. HMRC doesn’t say this in so many words.

Sources

Checked on 22 October 2026. The Residence and FIG Regime Manual was published 4 April 2025 and updated 3 July 2026. GOV.UK shows RDR3 as updated 11 June 2026.

This is not tax advice. HMRC’s guidance can change. If family ties could tip your year, get advice from a qualified tax adviser.