RFIG22170 - Statutory Residence Test (SRT): supplementary guidance: home and accommodation for SRT purposes: The principle and characteristics of accommodation as a UK tie
Source: gov.uk (2025-04-04)


This guidance aims to give examples of what an accommodation tie may or may not be; whether somewhere is or is not an accommodation tie will always be dependent on the facts and circumstances of its use by the individual. HMRC may choose to enquire into those facts and circumstances.

Accommodation can be a building, a vehicle, vessel or structure of any kind, which is available to live in. it can also be a holiday home, temporary retreat or similar.

Example 1

Mary has lived and worked in the USA for many years. Her uncle has a holiday houseboat in the UK where he has agree Mary can stay any time she wishes, for as long as she wishes, when she comes to the UK. Mary’s uncle does not allow other people to stay in the houseboat.

Last year Mary came to the UK twice. She made arrangements to stay for 3 weeks with a friend and for 4 weeks with her brother. Although the houseboat was available for a continuous period of at least 91 days, Mary did not use it at all. Therefore, she had no accommodation tie in respect of the houseboat last year.

This year Mary again visited the UK twice, spending her 5 week summer holiday on her uncle’s houseboat. This year Mary has an accommodation tie as the houseboat is available for a continuous period of at least 91 days and she has stayed on t for at least 1 night.

An individual does not have to own the accommodation. Ownership, form of tenancy, or legal right to occupy the accommodation makes no difference.

Accommodation can be any type of accommodation. For example, accommodation provided by an employer, a holiday home, a temporary retreat or something similar.

Example 2

Simone has lived and worked in France all her life. She and her brother purchased a cottage in the UK several years ago as a holiday home. The cottage is let for most of the year but June, July and August are always kept free so Simone or her brother can stay there. There are sufficient rooms in the cottage to ensure that Simone is able to stay there even when her brother and his family are there also.

Simone spent 2 weeks in the cottage last year and 3 weeks this year. Simone has an accommodation tie both last year and this year.

Accommodation is regarded as available to an individual for a continuous period of 91 days if they are able to use it, or it is at their disposal, at all times throughout that period, (subject to the 16 day gap rule, see below). If a relative were to make their home available to an individual casually, for a social visit, say, it will not mean that the accommodation would be regarded as being available to them. However, if it is available to an individual for a continuous period of 91 days and they use it casually, it will be a tie.

Similarly, a casual offer from a friend to ‘stay in my spare room any time’, will not constitute an accommodation tie, unless the friend really is prepared to put the individual up for 91 days at a time, (whether they actually do so or not).

Example 3

Sacha visits the UK on business and usually stays in different hotels. On one of these visits he takes an opportunity to attend Wimbledon Tennis Championships. A business associate who lives in Wimbledon invites Sacha to stay at his flat for 3 nights rather than use a hotel. The arrangement is a one-off invitation, and the accommodation is not available to Sacha for 91 days. It is not an accommodation tie.

If there is a gap of fewer than 16 days between periods when accommodation is available, the gap period is ignored and accommodation is regarded as being available throughout.

Example 4

Hyo lives and works in Poland, he is his company’s European sales manager. This year he will be responsible for launching a new product in the UK and will need to spend time here. His sales force are on the road in the last week of every month, so he books a room in the same hotel for the first 3 weeks of June, July, August and September.

Hyo has an accommodation tie.

The rules change slightly if an individual stays at the home of a close relative. In this context close relative means parent, grandparent, brother, sister and child or grandchild aged 18 or over; (whether or not they are blood relatives, half-blood relatives, or related by marriage or civil partnership). Child includes any adopted children.

If an individual stays with a close relative the accommodation will be an accommodation tie if they spend at least 16 nights there in any 1 tax year and, it is available to them for a continuous period of at least 91 days.

Example 5

Ravi can stay with his grandparents whenever he is in the UK. They will put him up for more than 91 days if he wishes. He usually comes from India every year to visit them, and stays with them for the whole summer.

Last year Ravi spent only the first 2 weeks with his grandparents, then went on a one-off visit to his uncle, (who would not be regarded as a close relative for the purposes of the SRT), for 2 months before returning home. So, although accommodation at his grandparents, who are regarded as close relatives, was available for more than 91 days, Ravi stayed with his grandparents for only 14 days, and therefore had no accommodation tie.

This year Ravi spent the whole of the summer with his grandparents.

This year Ravi has an accommodation tie.

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 1 night there.

Example 6

Peter and his civil partner Andrew share an apartment in London. Last year Andrew moved to the USA to take up a university post to study marine biology.

This year Andrew came back to the UK for a 3 week holiday which he and Peter spent in Scotland. Andrew spent the first and last nights of his holiday in their London apartment.

This year Andrew has an accommodation tie.

It is possible to have more than 1 place in the UK that counts as available accommodation. However, this would still represent only 1 accommodation tie, no matter how many different places of accommodation are available.

Example 7

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 parent for 4 weeks, and then spends a further 3 weeks in her holiday home before returning to Canada.

This year although Julie has 2 places that count as available accommodation, she only has 1 accommodation tie.