xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 45U.K.Statutory residence test

PART 2U.K.Key concepts

Family tieU.K.

33(1)This paragraph applies in deciding for the purposes (only) of paragraph 32(1)(b) whether a person with whom P has a relevant relationship (a “family member”) is someone who is resident in the UK for year X.U.K.

(2)A family tie based on the fact that a family member has, by the same token, a relevant relationship with P is to be disregarded in deciding whether that family member is someone who is resident in the UK for year X.

(3)A family member falling within sub-paragraph (4) is to be treated as being not resident in the UK for year X if the number of days that he or she spends in the UK in the part of year X outside term-time is less than 21.

(4)A family member falls within this sub-paragraph if he or she—

(a)is a child of P's who is under the age of 18,

(b)is in full-time education in the UK at any time in year X, and

(c)is resident in the UK for year X but would not be so resident if the time spent in full-time education in the UK in that year were disregarded.

(5)In sub-paragraph (4)—

(a)references to full-time education in the UK are to full-time education at a university, college, school or other educational establishment in the UK, and

(b)the reference to the time spent in full-time education in the UK is to the time spent there during term-time.

(6)For the purposes of this paragraph, half-term breaks and other breaks when teaching is not provided during a term are considered to form part of “term-time”.