david T

Hi HMRC Admin 25 I have read RDRM11340 several times , plus all the other guidelines. The definition of "91 days continuous availability" of a UK home is ambiguous - my question is simply .. does 91 days refer to each individual dwelling or the aggregate sum of availability across multiple home dwellings? .. this is my question, which has not been answered. the text of the guidelines could be interpreted either way... some wording suggests it is per dwelling , other wording can be interpreted to mean "in total across several home dwellings" thanks

@HMRC Please respond to this query .. I would like to know if the 91 day rule on 'continuous' availability of a UK "home" is on an individual dwelling basis and assessed separately for each individual dwelling ? definitions are a bit fuzzy on the HMRC website Thank You

HMRC admin 8 did not answer the question , neither did Admin 25. HMRC rules are very very complex involving finely split definitions and imprecise wording needed deep examination. the HMRC admin are giving simplistic answers . Admin 8 refers to accommodation tie - the question was about stat res test 2 and "home" .. a totally different factor and issue... ( I have potentially a similar issue .. crux issue is whether " 91 days continuous home" refers to SINGLE home or adds across sequential different homes. HMRC need to read and understand the detail in the qustions

Hi HMRC Please clarify this definition of "UK home available for 91 consecutive days " 1/ If someone has (say ) 3 UK homes via relatives .. and each home available for say only 40 days .. but in aggregate there was a period of 100 days availability consecutively .. does this trigger the "91 days" or not ? Does the 91 days refer to an individual home only or aggregate across different homes ? 2/ what is the definition of "consecutive" for 91 days - if there is a break of availability .. is there a minimum period of 'break' needed to break the 91 days ? thanks