Statutory Residence Test - HM Revenue & Customs

Annex A
Example A16
Sacha visits the UK on business and usually stays in different hotels. On one
of these visits he takes an opportunity to attend the Wimbledon Tennis
Championships. A business associate who lives in Wimbledon invites Sacha
to stay at his flat for three nights rather than use a hotel. The arrangement is a
one-off invitation and the accommodation is not available to Sacha for 91
days. It is not an accommodation tie.
A35 If there is a gap of fewer than 16 days between periods when
accommodation is available the gap period is ignored and accommodation is
regarded as being available throughout.
Example A17
Hyo lives and works in Poland. He is his company’s European sales manager.
This year he will be responsible for launching a new product in the UK and will
need to spend time here. His sales force are on the road the last week of
every month so he books a room in the same hotel for the first three weeks of
June, July, August, and September.
Hyo has an accommodation tie this year.
A36 The rules change slightly if an individual stays at the home of a close
relative. Close relative means parent, grandparent, brother, sister and child or
grandchild aged 18 or over (whether or not they are blood relatives, half-blood
relatives or related by marriage or civil partnership). Child includes any
adopted children.
A37 If an individual stays with a close relative the accommodation will be an
accommodation tie if they spend at least 16 nights there in any one tax year
and it is available to them for a continuous period of at least 91 days.
Example A18
Ravi can stay with his grandparents whenever he is in the UK. They will put
him up for more than 91 days if he wishes. He usually comes from India every
year to visit them and stays with them for the whole summer.
Last year Ravi spent only the first two weeks with his grandparents then went
on a one-off visit to his uncle (who would not be regarded as a close relative
for the purposes of the SRT) for two months before returning home. So,
although accommodation at his grandparents, who are regarded as close
relatives, was available for more than 91 days, Ravi stayed with his
grandparents for only 14 days, and therefore had no accommodation tie.
This year Ravi spent the whole summer with his grandparents.
This year Ravi has an accommodation tie.
RDR3 93