Those in separated and blended families with children have additional considerations when leaving the UK. They must consider:
(a) whether they need permission for their child to also relocate; and
(b) the implications, if their child does not also relocate, on their UK tax planning.
This is the first in a series of articles for those thinking about relocating overseas with a ‘checklist’ of items to consider.
Relocating with children in separated families
If you wish to permanently move your child abroad, you must first obtain the consent of the other parent (and any other holders of parental responsibility). If the other parent does not consent, and you remove your child from the jurisdiction, this will amount to child abduction. This could result in:
- Court proceedings, both in the Courts of England & Wales and the Courts of the country that the child has been taken to, to secure the return of the child in England & Wales; and
- criminal proceedings.
Therefore, it is of paramount importance, where the other parent does not consent to the relocation, to obtain the court’s permission prior to relocating. This is known as a ‘leave to remove’ application. In determining that application, the Court will determine whether it is in the child’s best interests to permanently relocate. A leave to remove application will need to demonstrate the ways in which the move will benefit your child. For example:
- Will your child have the opportunity to attend a better school?
- Will they be moving closer to an extended family support system?
- Are you moving for a new employment opportunity that would benefit your child financially?
- Will your child’s overall quality of life be improved?
It is also important to consider how your child will maintain contact with the parent who is remaining in the UK. Prior to the move, contact with the remaining parent should be positive and well-established – this will indicate that contact will be able to continue effectively and successfully after the move.
When one parent relocates but the child stays in the UK
Alternatively, it may be that your child will continue to live in the UK, following your relocation. This will have an impact on your tax planning; having children under the age of 18 could be a ‘family tie’ for the purposes of the UK’s test for tax residence (known as the statutory residence test, or SRT) and therefore limit the number of days you can spend in the UK without becoming UK tax resident.
Having a child in the UK who is under the age of 18 will not be a family tie for the purposes of the SRT if:
- you spend time with your child in the UK on fewer than a total of 61 days in the UK tax year (which runs from 6 April to 5 April); or
- your child is (a) in full-time education in the UK; (b) disregarding their time spent in full-time education in the UK, your child would not be UK tax resident; and (c) your child spends fewer than 21 days in the UK outside of term-time (half-term breaks and inset days are included within the meaning of term-time for these purposes).
If you are a parent with a child (or children) under the age of 18 and are considering leaving the UK, please contact our Private Client and Family teams who will be happy to assist you.
