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Posted Fri, 19 Jan 2024 11:38:07 GMT by
Referring to the page of accommodation tie: It is available to them for a continuous period of 91 days or more during that tax year. I got confused about the term ‘available’ here. If my mother bought a house on 01 May 2023, and I entered the UK, moving into the house on 01 Jan 2024, has this place already been available to me from 01 May 2023? Or is it only available to me from my first living date?
Posted Mon, 22 Jan 2024 15:47:30 GMT by HMRC Admin 5
Hi

The property would be available to you from the date you arrived in the UK, not the date your mother acquired the property.

Thank you

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