Statutory Residence Test - HM Revenue & Customs
Statutory Residence Test - HM Revenue & Customs
Statutory Residence Test - HM Revenue & Customs
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Annex A<br />
A38 If an individual stays in UK accommodation held by a spouse, partner or<br />
minor children then they will be considered to have an accommodation tie if<br />
they spend at least one night there.<br />
Example A19<br />
Peter and his civil partner Andrew share an apartment in London. Last year<br />
Andrew moved to the USA to take up a university place to study marine<br />
biology.<br />
This year Andrew came back to the UK for a three-week holiday which he and<br />
Peter spent in Scotland. Andrew spent the first night and last night of his<br />
holiday in their London apartment.<br />
This year Andrew has an accommodation tie.<br />
A39 It is possible to have more than one place in the UK that counts as<br />
available accommodation. However this would still represent only one<br />
accommodation tie no matter how many different places of accommodation<br />
are available.<br />
Example A20<br />
Julie has lived in Canada with her husband for many years.<br />
Julie and her husband own a holiday home in the UK which they do not let out<br />
and in addition Julie can stay with her parents whenever she is in the UK, for<br />
as long as she wishes.<br />
This year Julie visits the UK and stays with her parents for four weeks and<br />
then spends a further three weeks in her holiday home before returning to<br />
Canada.<br />
This year although Julie has two places that count as available<br />
accommodation she has only one accommodation tie.<br />
When accommodation is not considered to be an accommodation<br />
tie<br />
A40 Accommodation owned by an individual but which they have wholly let<br />
out commercially would not be considered as available to live in unless they<br />
retained the right to use the property or part of the property.<br />
A41 Accommodation that is available to an individual but in which they have<br />
not spent at least one night in the tax year will not be an accommodation tie.<br />
A42 Short stays at hotels and guesthouses will not usually be considered to<br />
be an accommodation tie. However, if an individual books a room in the same<br />
hotel or guesthouse (and does not cancel those bookings) for at least 91 days<br />
RDR3 94
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