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Posted Sun, 17 Sep 2023 10:44:21 GMT by Spencer Lewis
I am a tax resident in Portugal. My wife is considering returning to the UK. She will live in a house which she owns in her own right. Can you confirm that… 1) As she is my wife, I will have a family tie in the UK? 2) Whether or not her living in her own house in the UK counts as an accommodation tie for me?
Posted Tue, 19 Sep 2023 09:06:35 GMT by HMRC Admin 19

The guidance below advises that an individual will have an accommodation tie for a tax year if they have a place to live in the UK and it is available for a continuous period of 91 days or more and they spend 1 night there during that tax year, or, if it is the home of a close relative, they spend 16 or more nights there during the year.

Your wife living in her home does not count as an accommodation tie for you. However, if you meet the criteria in the following guidance you will have an accommodation tie.

RDRM11550 - Residence: The SRT: Accommodation tie

Thank you.
Posted Tue, 19 Sep 2023 10:48:28 GMT by Spencer Lewis
Hi Could you confirm that I am reading this correctly? 1) my wife living in her home in the UK does not count as an accommodation tie for me per se. but 2) If I stay there more than 16 days it does, regards 

Name removed admin .
Posted Wed, 27 Sep 2023 09:10:15 GMT by HMRC Admin 25
Hi Spencer Lewis,
HMRC cannot advise you on this as your residence is for you to determine based on the guidance available:
Residence, Domicile and Remittance Basis Manual
Thank you. 
Posted Fri, 29 Sep 2023 10:17:44 GMT by HMRC Admin 20
Hi Spencer Lewis.

Please refer to RRDRM13030 - Residence: The SRT: Annex A: The second automatic UK test and the context of a 'home: 
Also you may wish to have a look at Tax on foreign income: UK residence and tax - GOV.UK (  
You can also check your residence status by clicking on the “start now” button.

Thank you.

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