Accommodation Tie - 91 days of continuous stay across 2 tax years

Dear HMRC team, 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 for a continuous period of 91 days or more during that tax year May I enquire if this counts as a accommodation tie for the 2022 tax year if the stay in UK in the same place (not home of relatives) as follows: - 27/2/2022 - 7/6/2022 (100 days - 27 days in tax year 2021; and 73 days in tax year 2022) It is over 91 days across 2 Tax Years but fewer than 91 days for each tax year Thank you very much for your help

[Post amended - Admin]

Hi,

You will need to make this decision for yourself, or seek the help of a financial adviser.  

When it comes to ties, it is the continuous period of 91 days that is in question, even if they span two different tax years. You can see more information here:

RDRM11550 - Residence: The SRT: Accommodation tie

Thank you
 

Dear HRMC team, Thank you very much for the reply and the info. May I ask for HRMC to review whether the Accommodation ties is over 91 continuous day, is this reviewed based on 91 continuous days within a tax year starting 6/4 of the year? As I read from the link kindly provided by you/your team as follows: … it is available to them for a continuous period of 91 days or more during that tax year … Many thanks and look forwards to your comments

Hi,

Please note that the reference to 'fewer than 91 days in the UK' (in the  RDR3: Statutory Residence Test notes) relates to fewer than 91 days in the UK in the tax year.              

RDR3: Statutory Residence Test (SRT) notes

Thank you.

Dear HRMC Team, Thank you for the information provided and have read the RDR2: Statuory Residence Test notes. Am sorry I had not been clear with my question: would like to understand how to count the 91 consecutive days for accommodation tie (not the 'fewer than 91 days in the UK' which seems to be referring to The Third Automatic Overseas Test instead of accommodation tie). May I ask referring to RDRM11550: for the 91 consecutive days of accommodation tie, whether this 91 days is counted for each and every tax year commencing 6 April, referring to the clause '...available to them for a continuous period of 91 days or more during that tax year ...' 'RDRM11550 - Residence: The SRT: Accommodation tie 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 for a continuous period of 91 days or more during that tax year, and they spend 1 or more nights there during that year, ...' Many thanks for your help. Best regards

[Post amended - Admin]

Hi,

You can find information explaining how to calculate the number of days for the accommodation tie here:

RDRM11550 - Residence: The SRT: Accommodation tie

Thank you.