Second Statutory Residence Test - Home Definition Rental Property Vacant

Hi HMRC Is my investment property in the UK deemed available to me as a home if I have handed the keys to a rental agent to look for a tenant and the property is currently empty, unfurnished and advertised as available to rent immediately? test": (1) there is or was at least one period of 91 consecutive days when you had a home in the UK, (2) at least 30 of these 91 days fall in the tax year when you have a home in the UK and you’ve been present in that home for at least 30 days at any time during the year, and (3) at that time you had no overseas home, or if you had an overseas home, you were present in it for fewer than 30 days in the tax year". More info on my situation. - not been UK tax resident for 10+ years, currently no foreign home as recently stopped working in Switzerland and gave up apartment in Switzerland to travel for a few years - bought house in UK as an investment after leaving Switzerland, will spend less than 90 days in UK, getting house getting ready to rent out and then list with rental agencies who are looking for a tenant. Home may or may not be tenanted within 91 days of owning it. If we were to spend over 30 days at the property (45 days), then list it with rental agent, hand over keys to rental agent, leave unfurnished and advertise it as ready to rent immediately would this home count as available or unavailable to me?

Hi,

As regards your property in the UK, the relevant guidance at RDRM11550 states that: '(An) individual will have a place to live in the UK if they have a home, holiday home, or temporary retreat in the UK, or other accommodation that they can live in when they are in the UK'. Please note that it is for you to decide if your UK investment property meets the aforementioned criteria.                                                            

RDRM11550 - Residence: The SRT: Accommodation tie 

Thank you.