RDRM13310 - Residence: The SRT: Annex C: Concept of family tie: Introduction
This chapter provides further information about how HMRC interprets the term 鈥榝amily tie鈥� in the context of applying the SRT to an individual鈥檚 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鈥檚 UK residence status.