Moving Overseas

I will be leaving the UK this tax year to work full-time overseas in Singapore. I will become a non resident in the UK for the overseas part of this tax year (due to split year treatment under Case 1 - "Starting full-time work overseas") and each subsequent tax year that I remain overseas by meeting the third automatic overseas test (i.e. "working full time overseas"). I understand that I need to meet the following requirements to meet the third automatic overseas test: (1) you spend fewer than 91 days in the UK in the tax year, (2) the number of days on which you work for more than 3 hours in the UK is less than 31, and (3) there is no significant break from your overseas work. Are there any restrictions in regard to where I can stay (i.e. accommodation) whilst I am in the UK for up to 90 days each tax year (i.e. close family member's home)?

Hi
There is an accommodation tie that can impact the number of days spent in the UK.
The individual will have an accommodation tie for a tax year if they have a place to live in the UK and it is available to them on a continuous period of 91 days or more during that tax year and they spend 1 or more nights there during that tax year or if it is the home of a close relative, they spend 16 of more nights there during the year.  
For the purposes of accommodation tie, a close relative is a parent, grand parent, brother, sister, child or grand child over 18 years of age.
Thankyou.
Regards.

Thank you for your response. The clarification of the accommodation tie is helpful but I understand that I would only be required to assess my ties (including an accommodation tie) if I do not meet any of the automatic tests (for either overseas or UK). My intention is to meet the third automatic overseas test (and therefore not need to take any ties into account). One of the requirements for the third automatic overseas test is that "you spend fewer than 91 days in the UK in the tax year" - I would like to clarify if there is any restriction on where I can spend these days in the UK - I cannot see any reference to any limitation(s) within the HMRC Manuals.

Hi,
 

There are no restrictions on where you can stay in the UK, as long as you factor in the accommodation tie . Thank you.

Thank you for your response. My understanding is that "ties", such as the accommodation tie that you have mentioned, are only relevant when using the "sufficient ties test", and you only need to use the sufficient ties test if you fail do not meet either any of the automatic overseas tests or automatic UK tests. I am asking specifically about the third automatic overseas test and I can't see why an accommodation "tie" is relevant to that test. In order to meet the requirements of the third automatic overseas test I need to spend fewer than 91 days in the UK in the tax year. In regards to this specific test only are there any restrictions in regard to what accommodation I stay at whilst I am in the UK for these days (i.e. close family member's home)?

Hi,

The third automatic UK and overseas tests do not mention accommodation as part of their tests and so are not a factor when applying those tests.

Thank you.

Thank you for your confirmation.