In respect of the Family Tie generally the Guidance says:

A family tie

… The following paragraphs give a general overview of family ties. For more detailed guidance you should refer to Annex C.

… You have a family tie for the tax year under consideration if any of the following people are UK resident for tax purposes for that year:

·your husband, wife or civil partner (unless you are separated)

·your partner, if you are living together as husband and wife or as civil partners

·your child, if under 18-years-old.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.