Statutory Residence Test - HM Revenue & Customs

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Annex A A38 If an individual stays in UK accommodation held by a spouse, partner or minor children then they will be considered to have an accommodation tie if they spend at least one night there. Example A19 Peter and his civil partner Andrew share an apartment in London. Last year Andrew moved to the USA to take up a university place to study marine biology. This year Andrew came back to the UK for a three-week holiday which he and Peter spent in Scotland. Andrew spent the first night and last night of his holiday in their London apartment. This year Andrew has an accommodation tie. A39 It is possible to have more than one place in the UK that counts as available accommodation. However this would still represent only one accommodation tie no matter how many different places of accommodation are available. Example A20 Julie has lived in Canada with her husband for many years. Julie and her husband own a holiday home in the UK which they do not let out and in addition Julie can stay with her parents whenever she is in the UK, for as long as she wishes. This year Julie visits the UK and stays with her parents for four weeks and then spends a further three weeks in her holiday home before returning to Canada. This year although Julie has two places that count as available accommodation she has only one accommodation tie. When accommodation is not considered to be an accommodation tie A40 Accommodation owned by an individual but which they have wholly let out commercially would not be considered as available to live in unless they retained the right to use the property or part of the property. A41 Accommodation that is available to an individual but in which they have not spent at least one night in the tax year will not be an accommodation tie. A42 Short stays at hotels and guesthouses will not usually be considered to be an accommodation tie. However, if an individual books a room in the same hotel or guesthouse (and does not cancel those bookings) for at least 91 days RDR3 94
Annex A continuously in a tax year, bearing in mind that short gaps may be discounted, it will be an accommodation tie (see Example A17). RDR3 95
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Guidance Note: Statutory Residence
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