Split Year Treatment - Accommodation tie

After arrival to the UK, I stayed in a hotel for 75 days and moved in a flat for the rest of the tax year and the year after. I sold my overseas home 65 days after moving in the flat. For assessing the accommodation tie in Case 4, should the no. of days in hotel, i.e., 75 and 65 days in a flat be counted separately or combined in the 91 days limits? Thank you.

Hi ,
 

please see additional guidance at :  RDR3: Statutory Residence Test (SRT) notes  .

Thank you .