Sufficient ties test

I live on the Isle of Man in my own home for more than 183 days a year for the last 8 years. I am a IOM resident and I pay IOM tax, and rates etc. I have recently bought a motor home which I intend to use in the uk. I have 3 adult adult children over 18 living in the UK I am trying to establish my UK ties and hence how many days I can spend on UK soil before being classed as a uk resident and therefore HMRC would class me as UK tax resident Under the Sufficient ties test I believe my motorhome would become a tie if used for more than 16 days ? If I then stayed at my 3 children’s houses for more than 16 days would this be an addition tie for each Childs house I stayed at ie another 3 ties ?

Hi pikeface999,
There are only 5 ties in total, so you can only have a maximum of 5 ties.
There is a family tie, an accommodation tie, a work tie, a 90 day tie and a country tie. Once you meet the family tie with one child, you do not need to consider the other children, as you have already met the tie.
The accommodation tie guidance at RDRM11550 advises that you will have an accommodation tie if you spend 1 night in your motorhome, as it is available to you for a continuous period of 91 days or more.  (RDRM11550 - Residence: The SRT: Accommodation tie).  
A home can be a building, or part of a building, a vehicle, vessel or structure of any kind which is used as a home by an individual. It will be somewhere which an individual uses with a sufficient degree of permanence or stability to count as a home.
The tables at RDR show the numbers of nights you can remain in the UK and be not tax resident, based on the number of ties you meet.
Thank you.

Thank you for your response . As stated above in my question my children are over 18, I therefore have assumed I do not have a family tie with my children. Please confirm The reason I mentioned my children were in reference to me staying in there homes and or my motorhome for greater than 16 nights. I wanted to clarify that once one of these criteria for "Accommodation Tie" was met then it would only be 1 tie even if I stayed in my motorhome and each of my adult children houses for greater than 16 nights it would only count as 1 tie. Please confirm additional after more research on the HMRC website I found this under key concepts of the Finance Act 2013 https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/2020-07-22 Part 2 Key concepts section 25 Home. sub section (3) says "(3) But somewhere that P uses periodically as nothing more than a holiday home or temporary retreat (or something similar) does not count as a home of P's." (1) A person's home could be a building or part of a building or, for example, a vehicle, vessel or structure of any kind. (2) Whether, for a given building, vehicle, vessel, structure or the like, there is a sufficient degree of permanence or stability about P's arrangements there for the place to count as P's home (or one of P's homes) will depend on all the circumstances of the case. (3) But somewhere that P uses periodically as nothing more than a holiday home or temporary retreat (or something similar) does not count as a home of P's. (4) A place may count as a home of P's whether or not P holds any estate or interest in it (and references to “having” a home are to be read accordingly). (5) Somewhere that was P's home does not continue to count as such merely because P continues to hold an estate or interest in it after P has moved out (for example, if P is in the process of selling it or has let or sub-let it, having set up home elsewhere). This would suggest my motorhome is not a "Home". Please confirm Just to say sorry for these long questions but as Im sure you are aware it is a very important to be accurate

Hi,
This forum is for general queries only and is intended to help you self-serve.
We are unable to provide specific advice tailored to individual circumstances.
You will need to contact us direct on 0300 200 3310.
Thank you.