UK SRT Family Tie: The 61-Day Child-Contact Rule To Track

Short answer

The UK SRT family tie can matter only inside the sufficient ties test, after the automatic overseas and automatic UK tests have been considered.

HMRC's RDR3 guidance lists family tie as one of the UK ties used under the sufficient ties test. HMRC's family-tie manual says a family tie can arise from a UK-resident spouse or civil partner, cohabiting partner, or child under 18, subject to the detailed conditions.

For a child under 18, HMRC says there is no family tie with that child if you spend time with the child in person in the UK on fewer than 61 days in the tax year. HMRC also says any day or part day seeing the child in person in the UK counts as a day on which you see the child in the UK.

Jetseen helps you track days - always consult a qualified tax professional for advice specific to your situation.

Where the family tie sits in the SRT

Do not start with the family tie.

HMRC's RDR3 guidance says the sufficient ties test is used if you do not meet any automatic overseas test or automatic UK test. Only then do UK ties and UK days work together under the sufficient ties test.

RDR3 says ties, taken together with days spent in the UK, can make a person UK resident for that tax year. It also says the more UK ties a person has, the fewer UK days they can spend before UK residence can arise under the sufficient ties test.

So the family tie is not a standalone answer. It is one input in a larger test.

Which family relationships can create the tie

HMRC's RFIG20530 manual says a family tie can arise from:

• a UK-resident spouse or civil partner
• a cohabiting partner
• a child under 18

The detailed conditions matter. This guide is about records, not a personalized SRT conclusion.

If family facts may matter, keep a dated record of:

• spouse or civil partner residence status
• cohabiting partner facts
• child age during the tax year
• child residence facts
• days you saw the child in person in the UK
• evidence for each child-contact day

How the 61-day child-contact rule works

HMRC says an individual will not have a family tie with a child under 18 if they spend time with that child in person in the UK on fewer than a total of 61 days in the tax year concerned.

HMRC also says any day or part day seeing the child in person in the UK counts as a day on which the individual sees the child in the UK.

That creates a recordkeeping trap. A short visit can count for child-contact purposes even if it does not feel like a full day.

Track child-contact days separately from general UK presence days.

UK presence days and child-contact days are different records

A UK presence day tells you when you were in the UK.

A child-contact day asks a more specific question: did you see the child in person in the UK on that day or part day?

Those records overlap, but they are not identical. You can have UK presence with no child contact. You can also have a short child-contact event that needs to be recorded because HMRC says any day or part day counts for seeing the child in person.

Keep two logs:

• UK presence log
• child-contact log

Each child-contact entry should include:

• date
• location
• whether contact was in person
• approximate time
• who was present
• supporting record, if available

Do not store this only in a private memory or text thread. SRT reviews often happen later, when details are harder to reconstruct.

Previous UK residence changes the tie table

RDR3 lists family tie, accommodation tie, work tie, and 90-day tie for someone not UK resident in any of the previous three tax years. It also says prior UK residents must check the country tie.

That means your SRT file should include the previous three tax years, not only the current tax year.

Track:

• whether you were UK resident in each of the previous three tax years
• total UK days in the current tax year
• family tie facts
• accommodation tie facts
• work tie facts
• 90-day tie facts
• country tie facts, if you were UK resident in a previous year

The family tie becomes much easier to review when the rest of the SRT frame is already organized.

Example record structure

Use a plain table for the child-contact log:

This is not an SRT calculation. It is a factual record that makes professional review less painful.

How Jetseen fits

Jetseen can help keep UK presence records visible.

For family-tie review, use Jetseen to keep:

• UK trip records
• UK presence days
• notes for child-contact days
• source links to RDR3 and RFIG20530
• CSV exports for professional review

Jetseen does not decide whether the family tie applies or whether you are UK resident under the SRT.

Bottom line

The UK SRT family tie is narrow, but it can matter. HMRC says the more UK ties you have, the fewer UK days you can spend before residence can arise under the sufficient ties test.

If you have a UK-resident spouse, partner, or child under 18, keep clean records. Track UK presence days and child-contact days separately, then have a qualified tax professional review the full SRT position.

References

1. 1GOV.UK: RDR3 Statutory Residence Test guidance
2. 2HMRC internal manual RFIG20530: Definition of a family tie