If you're claiming non-residence tax you need to enter your UK ties in box 12:
- SimpleStep mode – go to Residence and remittance > residence and remittance continued and enter the amount in the box labelled How many ties to the UK did you have in 2021-22?
- HMRC Forms mode – go to Residence and remittance page 1 box 12.
List which ties apply to you in the Additional information box:
- SimpleStep mode – go to Residence and remittance > Further information.
- HMRC Forms mode – go to Residence and remittance page 3 box 40.
Use the following table to help you.
| Type of tie |
Condition |
| Family |
If any of the following lived in the UK in the tax year:
- your husband, wife or civil partner (unless you are separated)
- your partner, who you live with as husband and wife or as civil partners
- your child under the age of 18.
Note: Special rules apply to children – see section 2 of this guidance note.
|
| Accommodation |
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.
|
| Work |
You do at least 40 days of work in the UK in the tax year.
Your workday is more than three hours.
|
| 90 day |
You were in the UK for more than 90 days (more than 90 midnights) for either of the previous two tax years.
|
| Country |
If the UK was the country in which you spent the most number of midnights in the tax year.
Note: This tie only needs to be considered if you were a UK resident in one or more of the previous three tax years.
|
For more information read the HMRC guidance on residence.
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