The following guidance describes the accommodation tie.
RDRM11550 - Residence: The SRT: Accommodation tie
If you have a place to live in the UK that is continuously available to your period of 91 days or more and you spend one or more nights in that property, then you meet the accommodation tie criteria.
Hotels and guesthouses are not usually considered an accommodation tie as people would not usually book a room in the same hotel for at least 91 days continuously in a tax year. It is not the fact that they may be staying in a hotel or guesthouse that matters but the availability of the accommodation and their use of it.