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SCHEDULES

SCHEDULE 45U.K.Statutory residence test

PART 2U.K.Key concepts

Family tieU.K.

32(1)P has a family tie for year X if—U.K.

(a)in year X, a relevant relationship exists at any time between P and another person, and

(b)that other person is someone who is resident in the UK for year X.

(2)A relevant relationship exists at any time between P and another person if at the time—

(a)P and the other person are husband and wife or civil partners and, in either case, are not separated,

(b)P and the other person are living together [F1as if they were a married couple or] civil partners, or

(c)the other person is a child of P's and is under the age of 18.

(3)P does not have a family tie for year X by virtue of sub-paragraph (2)(c) if P sees the child in the UK on fewer than 61 days (in total) in—

(a)year X, or

(b)if the child turns 18 during year X, the part of year X before the day on which the child turns 18.

(4)A day counts as a day on which P sees the child if P sees the child in person for all or part of the day.

(5)Separated” means separated—

(a)under an order of a court of competent jurisdiction,

(b)by deed of separation, or

(c)in circumstances where the separation is likely to be permanent.

Textual Amendments

Modifications etc. (not altering text)

C1Sch. 45 para. 32 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(8)