RFIG22150 - Statutory Residence Test (SRT): supplementary guidance: home and accommodation for SRT purposes: What is not considered a home for the purposes of the SRT
Source: gov.uk (2025-04-04)


If an individual moves out of their home completely, and makes it available to let commercially on a permanent basis; it will not be their home during the period it is let unless, they or their family retain a right to live there.

This can happen, for example, where the rental agreement permits the individual to use the property or part of the property as living accommodation.

Example 1

Ivan left the UK to work in Germany. He lets the flat he previously lived in to a tenant on a 2 year lease. After 18 months Ivan is made redundant and returns to the UK. The rental agreement on his flat gave exclusive use of the property to the tenant, so Ivan arranged to stay with relatives and friend until the lease expires. For the period his property was let, it is not his home.

However, if the rental agreement had allowed Ivan to use the flat and he had stayed there when he visited the UK, it would have remained his home throughout.

A place that has never been capable of functioning as a home cannot be a home. For example, a property purchased in such a state of disrepair that it is not capable of being lived in as a home, is not a home, until such time as it becomes habitable.

If an individual completely moves out of a property and make no further use if it whatsoever, it will no longer be their home.

Example 2

Harry’s new job requires him to travel extensively around Europe. He spends some time working in the UK, but most of his work is carried out in other countries. He decides to sell his UK property. On 3 June he puts his furniture and other belonging in storage, and 2 weeks later he hands the keys to his estate agent.

He did not return to his UK property after 3 June, and stayed in hotels or with friends, on the occasions he came back to the UK. The property is not his home from 3 June, the date Harry put his furniture and belongings into storage.

A property which is used as nothing more than a holiday home, temporary retreat or something similar, Is not a home. So a holiday home where an individual spends time for occasional short breaks, and which clearly provides a distinct respite from their ordinary day to day life, will not be a home.

However, if there comes a time when an individual’s use of a holiday home or temporary retreat changes, so that it is used as a home, it will become a home from the time of the change. It will then continue to be a home until such time as circumstances change again, and it ceases to be used as a home.

Example 3

Jenny lives in Birmingham and works from home. She also owns an apartment in Spain, which she rents out apart from 2 to 3 weeks a year when she takes her holiday there. The Spanish property is not her home.

However, Jenny then decides to live in the Spanish apartment throughout the British winter time, from October to March. Her use of the property has changed from being somewhere she used as an occasional short break, to somewhere she uses as a home for part of the year. The property is her home from the point she commences using the property as her home.

A property, vehicle or other ‘home’ than an individual never stays in will not be their home. For example, a property purchased solely as an investment or a property bequeathed to an individual and which they never stay in will not be their home. This will not be the case if they start to use the property as a home.

Example 4

Jamal purchases a house in the UK as an investment. Although the property is furnished it is currently standing empty, because he cannot find a suitable tenant. Jamal has never stayed at the property. The UK house is not his home.

A building, vehicle, vessel or structure, or the like, can be an individual’s home even if it is not owned by them. Ownership or a legal form of tenancy makes no difference. For example, a property that an individual rents or in which an individual lives with their parents, another family member or others, will be a home if they use it as their home.