Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Mon, 19 Aug 2024 11:29:04 GMT by david T
Hi HMRC Please clarify this definition of "UK home available for 91 consecutive days " 1/ If someone has (say ) 3 UK homes via relatives .. and each home available for say only 40 days .. but in aggregate there was a period of 100 days availability consecutively .. does this trigger the "91 days" or not ? Does the 91 days refer to an individual home only or aggregate across different homes ? 2/ what is the definition of "consecutive" for 91 days - if there is a break of availability .. is there a minimum period of 'break' needed to break the 91 days ? thanks
Posted Wed, 21 Aug 2024 12:21:50 GMT by david T
@HMRC Please respond to this query .. I would like to know if the 91 day rule on 'continuous' availability of a UK "home" is on an individual dwelling basis and assessed separately for each individual dwelling ? definitions are a bit fuzzy on the HMRC website Thank You
Posted Thu, 22 Aug 2024 06:05:38 GMT by HMRC Admin 25 Response
Hi david T
Please refer to:
RDRM11340 - Residence: The SRT: Time spent in the UK home
You would have to remain in each dwelling for at least 30 days. 
Thank you. 
Posted Thu, 22 Aug 2024 09:50:42 GMT by david T
Hi HMRC Admin 25 I have read RDRM11340 several times , plus all the other guidelines. The definition of "91 days continuous availability" of a UK home is ambiguous - my question is simply .. does 91 days refer to each individual dwelling or the aggregate sum of availability across multiple home dwellings? .. this is my question, which has not been answered. the text of the guidelines could be interpreted either way... some wording suggests it is per dwelling , other wording can be interpreted to mean "in total across several home dwellings" thanks
Posted Thu, 22 Aug 2024 14:54:18 GMT by HMRC Admin 25 Response
Hi david T
As stated by yourself, RDRM11340 is open to interpretation to an extent.
We would reinforce that although your query does not consist of a query regarding income from property or corresponding expenses, at a base level, we would advise that this refers to if there was a period of 91 consecutive days when you had a home in the UK.
On a more specific level, HMRC are not responsible for the decision of residency status, which ultimately must be decided by yourself if certain criteria are met within RDR3.
Notes may be found here:
RDR3: Statutory Residence Test (SRT) notes.
Thank you. 
Posted Mon, 02 Sep 2024 10:28:40 GMT by HMRC Admin 21 Response
Hi davidn2024,
1. these would count as UK home and as staying in at least 1 for 31 days means you meet the criteria.
2. the definition of consecutive means there is no break. All the days must run after one another.
Thank you.

You must be signed in to post in this forum.