You have a family tie if your:
• husband, wife or civil partner (unless you are separated)
• partner, who you live with as husband and wife or as civil partners
• child under the age of 18; (special rules apply to children)
Is resident in the UK for the selected Tax year.
The following paragraphs give a general overview of accommodation ties.
You have an accommodation tie for a Tax year if you have a place to live in the UK and:
▪ it is available to you for a continuous period of 91 days or more during that year, and you spend 1 or more nights there during that year, or
▪ if it is at the home of a close relative (see next paragraph), you spend 16 or more nights there during the year.
A close relative for the purposes of the accommodation tie is a:
▪ parent or grandparent
▪ brother or sister
▪ child or grandchild aged 18 or over
They can be your blood or half-blood relative or someone related through marriage or civil partnership. Adopted children are considered to be your children for these purposes.
Gaps of fewer than 16 days in the availability of the accommodation will count towards the continuous period of availability.
You have a place to live in the UK if you have a home, holiday home or temporary retreat in the UK, or other accommodation that you can live in when you are in the UK.
You have a work tie for a Tax year if you do more than three hours of work a day in the UK on at least 40 days in that year (whether continuously or intermittently). However, there are special rules about what constitutes three hours of UK work for people in relevant jobs. (ex: Crew)You have a relevant job if:
▪ You hold an employment where your duties consist of duties which are performed on board a vehicle, aircraft or ship while it is travelling, or
▪ You carry on a trade and the activities of that trade or the services you provide are on board a vehicle, aircraft or ship while it is travelling and you have to be present in person on board the vehicle, aircraft or ship while it is travelling
and substantially all of the trips you make in performing those duties or carrying on those activities are cross-border trips; that is trips that involve crossing an international boundary at sea, in the air or on land.For the purposes of the work tie, on any day on which you make a cross-border trip starting in the UK, you will be treated as having worked more than three hours in the UK on that day.90 day tie
You have a 90 day tie for the selected Tax year if you have spent more than 90 days in the UK in either or both of the previous 2 Tax years. You are considered to have spent a day in the UK if you are in the UK at the end of the day (midnight).
You have a country tie for the selected Tax year if the UK is the country in which you were present at midnight, for the greatest number of days in that Tax year.
If the number of days you were present in a country at midnight is the same for 2 or more countries in a Tax year, and 1 of those countries is the UK,then you will have a country tie for that tax year if that is the greatest numberof days you spend in any country in that Tax year.
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