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Posted Mon, 23 Oct 2023 09:37:40 GMT by
Dear HMRC, In the automatic UK tests it stated that: "your only home was in the UK for 91 days or more in a row - and you visited or stayed in it for at least 30 days of the tax year" Does it need to be the same home for 91 days or more in a row? I have been moving around in the UK since I arrived in the UK in 2022 and I did not have a home overseas after I arrived in the UK. I did not live in the same home in the UK for 91 days or more in a row but I stayed in different homes for 91 days or more in a row in the UK. Will I satisfy the only home in the UK for 91 days or more in a row? Does home include hotels, aparthotels and relative's holiday home for rent? Thank you.
Posted Thu, 26 Oct 2023 14:26:16 GMT by HMRC Admin 20 Response
Hi AL,

Per the guidance, you need to have stayed in at least one of the homes for 30 of the 91 consecutive days.
HMRC definition of a home is - 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.

Thank you.

 

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