RFIG22160 | Statutory Residence Test (SRT): supplementary guidance: home and accommodation for SRT purposes: The statutory residence test accommodation tie

This guidance provides information about what HMRC considers to be an accommodation tie in the context of applying the SRT to an individual’s circumstances. You will also need to consider the legislation at paragraph 34 of Schedule 45, to gain a comprehensive understanding.

It will help individuals apply the sufficient ties tests in order to establish their residence status.

If an individual cannot determine their residence by reference to the automatic UK tests or the automatic overseas tests, consideration must be given to the sufficient ties tests. These tests set out a number of defined connection ties that need to be considered when determining an individual’s residence status. (See RFIG20500 onwards)

One of the ties is the accommodation tie. Any accommodation that is available for an individual’s use while they are in the UK:

• must be available to them for a continuous period of at least 91 days during the tax year

• the individual must use it for at least 1 night during that tax year

Example

Peter left the UK last year to travel the world. He let his UK property on a 2 year lease, and has no rights to use the property. Peter has no home in the UK.

Before leaving the UK Peter agreed with his cousin that he could stay with her on any occasion he was in the UK. This is more than a casual offer; Peter’s cousin is fully prepared to put Peter up for several months at a time should he need it. He made 2 visits to the UK this year, each for 10 days, and stayed with her. Peter has an accommodation tie.

The main difference between the term ‘home’ for SRT purposes and available accommodation, is that accommodation can be transient and does not require the degree of stability or permanence that a home does.

If an individual does not have a home in the UK they may still have an accommodation tie if they have a place to live in the UK.