---
title: "The Family Tie (SRT): A 2026 Tax Residency Guide"
description: "When determining an individual's tax residency status in the United Kingdom, HMRC relies on the Statutory Residence Test (SRT). If an individual fails the automatic overseas tests and the automatic UK tests, they must evaluate their status using the Sufficient…"
url: "https://www.accountingfirms.co.uk/knowledge-bank/the-family-tie-srt/"
updated: "2026-08-11"
category: "Expat & Non-Resident Tax"
---

# The Family Tie (SRT): A 2026 Tax Residency Guide

When determining an individual's tax residency status in the United Kingdom, HMRC relies on the Statutory Residence Test (SRT). If an individual fails the automatic overseas tests and the automatic UK tests, they must evaluate their status using the Sufficient Ties Test. The Family Tie (SRT) is one of the foundational connections HMRC uses to determine whether an individual remains a UK tax resident.

## What Constitutes a Family Tie?

Under Schedule 45 to the Finance Act 2013, you establish a Family Tie for a given [tax year](https://www.accountingfirms.co.uk/blog/good-timing-can-save-a-lot-of-tax/) if a relevant family member is resident in the UK for tax purposes. A relevant family member strictly includes:

1. Your spouse or [civil partner](https://www.accountingfirms.co.uk/blog/have-my-pension-fund/) (unless separated).
2. Your partner with whom you are living together as a spouse or civil partner.
3. Your child who is under the age of 18.

The First-tier Tribunal case of *Ernest Batten v HMRC* clearly illustrates the application of this rule.  In this case, the tribunal confirmed that a taxpayer [working overseas](https://www.accountingfirms.co.uk/knowledge-bank/failing-the-full-time-work-overseas-test-a-case-study/) immediately established a Family Tie simply because his wife lived in the UK.

## The 60-Day Exemption for Children in Education

Parents often send their children to the UK for education, which could unintentionally trigger a Family Tie. To prevent this, the legislation includes a specific carve-out.

If your child is under 18 and is only resident in the UK because they are in full-time education (such as attending a UK boarding school), they will not trigger a Family Tie for you, provided they spend fewer than 60 days in the UK outside of term time.  You must meticulously track these days, as exceeding the [60-day limit](https://www.accountingfirms.co.uk/blog/cgt-on-residential-property-gains/) will instantly establish a Family Tie.

## How the Family Tie Interacts with Day Counting

The Family Tie (SRT) does not automatically make you a UK resident on its own. Instead, it forms part of a matrix that combines your total UK ties with the number of days you spend in the UK.

The number of ties required to trigger UK residency depends entirely on whether you were a UK resident in any of the previous three tax years.

| Days spent in the UK | Ties needed if resident in previous 3 years | Ties needed if non-resident in previous 3 years |
| --- | --- | --- |
| **16 to 45 days** | At least 4 ties | Resident status not triggered |
| **46 to 90 days** | At least 3 ties | At least 4 ties |
| **91 to 120 days** | At least 2 ties | At least 3 ties |
| **Over 120 days** | At least 1 tie | At least 2 ties |

As highlighted in *A Taxpayer v HMRC*, if an individual has three ties (such as a Family Tie, an Accommodation Tie, and a 90-Day Tie) and was resident in the previous three years, spending 46 or more days in the UK will definitively classify them as a UK tax resident.

## A Comparative Perspective: The New Zealand Approach

For individuals navigating cross-border [tax issues](https://www.accountingfirms.co.uk/blog/rental-properties-tax-issues/) between the UK and New Zealand, it is crucial to understand that New Zealand does not use a mechanical test like The Family Tie (SRT).

Under section YD 1 of the [Income Tax](https://www.accountingfirms.co.uk/blog/hmrc-payment-niers/) Act 2007, an individual is a New Zealand resident if they have a "permanent place of abode" in New Zealand.

> "Despite anything else in this section, a natural person is a New Zealand resident if they have a permanent place of abode in New Zealand, even if they also have a permanent place of abode elsewhere."

Instead of counting days and defining ties by strict family relationships, Inland Revenue applies a multifactorial test. Inland Revenue considers the presence of family in New Zealand as a critical factor that demonstrates a "durable connection" to a dwelling, but it does not automatically trigger residency in the mathematical way the UK SRT operates.

 

*Consider researching how the Accommodation Tie interacts with the Family Tie when a taxpayer stays with a UK-resident sibling or adult child, as adult relatives do not trigger the Family Tie directly.*