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Posted Wed, 06 Sep 2023 18:17:58 GMT by Andy
In the Statutory Residence Test (SRT), there is a question "Did you have a home in the UK for at least 91 days in a row?" with a statement "If you have more than one home in the UK, you should consider each one separately. ", 1) What does "in a row" mean here? Does it mean that if I have lived in 1 place ONLY for at least 91 days, then I shall answer "Yes"? 2) What if I lived in 2 different places in UK? For example, I have lived in city A for 15 days and city B for 77 days, total time is 92 days but for it will be less than 91 days for each place, in this connection, shall I answer No for this question? Please advise. Thank you.
Posted Fri, 15 Sep 2023 11:47:34 GMT by HMRC Admin 19

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.

Thank you.

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