pikeface999

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

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 ?