Family Tie Print
An individual will have a family tie for a year in the following circumstances:
The individual’s spouse, civil partner or other person with whom the individual is living together as husband and wife, or civil partners, is resident in the UK for that tax year. A person who is separated from the individual under a court order or separation agreement or where the separation is likely to be permanent is excluded from this tie.
The individual has a UK resident child under the age of 18 with whom he lives, or meets the child in the UK for 61 days (or part days) or more during the year before the child’s 18th birthday.
For these purposes a child will not be treated as resident in the UK if residence in the UK is mainly due to time spent in full-time education at a UK educational establishment, and spend less than 21 days in the UK outside of term-time. Half-term breaks and other breaks such as inset days are considered to form part of term-time for these purposes.