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  • RE: Accommodation Tie Question regarding example 4 given in RDRM13080

    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.
  • Accommodation Tie Question regarding example 4 given in RDRM13080

    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.
  • RE: Second automatic UK test

    Happy to. If one fails both the Automatic Overseas test and the Automatic UK tests, UK Tax residency is determined by the sufficient Ties tests. One of those tests is the Accommodation tie, which states that if you have a place to stay in the UK for 91 days and you stay there at least 1 day, you have that tie (there are other conditions, but that's the basic idea). That tie alone doesn't make you a UK tax resident but if you have enough ties (it varies by length of stay) you could be declared a tax resident. Have I misinterpreted anything? SECOND QUESTION: If I'm in the UK for longer than 91 days but stay in several places because individually none of the places can accommodate me for 91 days, do I have an accommodation tie?
  • SRT

    Thank you. Does the tax return include a section to determine UK tax residency or is that done via a different process. And, if so, can you point me toward that process? Thank you in advance.
  • RE: Second automatic UK test

    Would that qualify under the sufficient ties accommodations test?
  • SRT

    Hello. If the answers are clear that I won't be a UK resident for tax purposes, am I required to file any tax forms / information with the UK? I am a US citizen who may be traveling to work in the UK next year. All of my information is based on assumptions about a future project which may have me in the UK for 89 days of the current tax year and no more than 120 of the next. For the current tax year, I would not meet any of the automatic overseas tests. Nor would I meet any of the automatic UK tests (I own my US home). And I would not meet four of the sufficient ties tests and therefore am not a UK resident for tax purposes. For the next tax year, the same would remain true regarding the automatic overseas tests and the automatic UK tests. This would leave the suffient ties tests. Family tie: While my wife may come with me, she would not be a UK resident for tax purposes (she does not work). Accommodation tie: I have none. I will be staying in a series of air bnbs and hotels, never more than 90 days. 90 day tie: Not applicable because I will have only been in the UK for less than 90 days of the previous tax year. Work tie: This would be my one tie. Country tie: In both tax years in question I will spend the majority of those years in the US. As I understand it, with one sufficient tie I would be a non-UK resident for tax purposes. And should I have two ties I would still be okay provided my time in the UK did not exceed 120 days. If I have misinterpreted any of the above, please let me know. If I have not: Do I have to file any forms with the UK tax authority? Thank you in advance.