Definition of 'home' when residence overseas not in same country?

Hi HMRC, Please clarify, I may, or may not, have a home overseas, in Spain, Europe, for example. Which, or both, of the following are 'home', as agreed/defined by HMRC for tax purposes? Note: Assume no residence in UK. A. I stay in Madrid, Spain, for 3-months with contract home letting, then go overseas for 5-months, then back to Barcelona, Spain with a different 3-month home letting contract. Later I'm on the move again, but outside of Spain. Do I have a 'home' in Spain? (albeit that I was there for less than 6-months?) B. I have a 12-month rental contract in Jersey. But I actually reside at this property between 4- to 6-months only. Do I have a 'home' in Jersey?

Hi,
HMRC definition of a home is - A home can be a building, or part of a building, a vehicle, vessel or structure of any kind which is used as a home by an individual. It will be somewhere which an individual uses with a sufficient degree of permanence or stability to count as a home. As this will determine your residence, it is for you to confirm.
Thank you.

Thanks for that clarification. I wonder if I rent an AirBnB home by the month and live in it as my home for a month at a time, is this AirBnB going to satisfy the above definition in respect of "a sufficient degree of permanence or stability to count as a home" ? Would it so qualify as 'home' if renting by the one-month or 3-months? or both? Thank-you.

Hi,

Please have a look at the guidance at:

Residence, Domicile and Remittance Basis Manual

on the characteristics of a home for SRT purposes.  It will be up to you to determine if the property would qualify as a home.

Thank you.