RFIG22180 | Statutory Residence Test (SRT): supplementary guidance: home and accommodation for SRT purposes: When accommodation is not considered to be an accommodation tie

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.

Accommodation that is available to an individual but in which they have not spent at least 1 night in the tax year will not be an accommodation tie.

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 continuously in a tax year, bearing in mind that short gaps may be discounted, they will have an accommodation tie. (See example 4 in RFIG22170)