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Posted Tue, 05 Mar 2024 14:51:48 GMT by PF340
Hello, Seeking clarification of this criterion. A non-resident has parents in the UK with their own house and a sister with a different house. The non-resident spends 15 nights visiting at each house. Would this total of 30 nights in two different places count as an accommodation tie? Many thanks.
Posted Wed, 06 Mar 2024 09:57:58 GMT by HMRC Admin 25
Hi PF340,
Please refer to:
RDRM11500 - Residence: The SRT: The ties tests: Contents
Thank you. 

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