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Posted Tue, 01 Nov 2022 22:31:59 GMT by Ed Marsh
Hello, In RDRM1310, it is stated that: "Short stays at hotels and guesthouses will not usually be considered to be an accommodation tie. However, if an individual books a room in the same hotel or guesthouse, (and does not cancel those bookings), for at least 91 days continuously in a tax year, bearing in mind that short gaps may be discounted, they will have an accommodation tie. (See example 4 in RDRM13080)." Reading that sample: "Hyo lives and works in Poland, he is his company’s European sales manager. This year he will be responsible for launching a new product in the UK and will need to spend time here. His sales force are on the road in the last week of every month, so he books a room in the same hotel for the first 3 weeks of June, July, August and September. Hyo has an accommodation tie." MY QUESTION: Had Hyo instead booked DIFFERENT hotels for each of those four months, would he NOT have an accommodation tie? My SECOND QUESTION: If Hyo had stayed in one hotel for exactly 90 days then moved to another hotel for the next 90, would he not have an accommodation tie? Thank you.
Posted Fri, 04 Nov 2022 13:04:55 GMT by HMRC Admin 10
Example 3 mentions staying at different hotels.
An accommodation tie will always be dependent on the facts and circumstances of its use by the individual.
HMRC may choose to enquire into those facts and circumstances.
Posted Sat, 05 Nov 2022 02:33:37 GMT by Ed Marsh
Yes, Example 3 mentions staying in different hotels, but there is no reference to the length of stay in those hotels and does not adequately answer my question regarding Example 4. (Indeed, Example 3 is meant to illustrate how an invitation for a short stay at a non-relative's house won't form an accommodation tie--the hotel information is somewhat superfluous). I am trying to discern which facts and circumstances create an accommodation tie and neither example provides a complete picture with regards to hotel stays. The phrase "short stays at hotels will not usually be considered to be an accommodation tie" in RDRM13010 is equally vague. Is it possible to provide any greater clarity? Thank you in advance.
Posted Wed, 09 Nov 2022 14:39:17 GMT by HMRC Admin 32

Accommodation is regarded as available to an individual for a continuous period of 91 days if they are able to use it, or it is at their disposal, at all times throughout that period, subject to the 16 day gap rule, which is explained further in the link you refer to.

Thank you.

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