Type of tie
If any of the following lived in the UK during the tax year:
- Your husband, wife or civil partner (unless you're separated)
- Your partner, who you live with as husband and wife or as civil partners
- Your child under the age of 18
*Special rules apply to children. These can be found in section 2 of this help note.
You have a place to live in the UK available to you for a continuous period of 91 days and you spend at least one night there in the tax year.
The available accommodation is the home of a close relative and you spend at least 16 nights there.
You do at least 40 days of work in the UK during the tax year.
Your workday is more than 3 hours.
You were in the UK for more than 90 days (more than 90 midnights) for either of the previous two tax years.
If the UK was the country in which you spent the most number of midnights in the tax year.
*This tie only needs to be considered if you were a UK resident in one of more of the previous