RFIG22310 - Statutory Residence Test (SRT): supplementary guidance: Family tie: Concept of family tie: Introduction
This section provides further information about how HMRC interprets the term 바카라 사이트榝amily tie바카라 사이트� in the context of applying the SRT to an individual바카라 사이트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 individual바카라 사이트檚 UK residence status.