FSMFSM M
Joined: 1/28/2023
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RE: Accommodation Tie - 91 days of continuous stay across 2 tax years
Dear HRMC Team, Thank you for the information provided and have read the RDR2: Statuory Residence Test notes. Am sorry I had not been clear with my question: would like to understand how to count the 91 consecutive days for accommodation tie (not the 'fewer than 91 days in the UK' which seems to be referring to The Third Automatic Overseas Test instead of accommodation tie). May I ask referring to RDRM11550: for the 91 consecutive days of accommodation tie, whether this 91 days is counted for each and every tax year commencing 6 April, referring to the clause '...available to them for a continuous period of 91 days or more during that tax year ...' 'RDRM11550 - Residence: The SRT: Accommodation tie The individual will have an accommodation tie for a tax year if they have a place to live in the UK and: It is available to them for a continuous period of 91 days or more during that tax year, and they spend 1 or more nights there during that year, ...' Many thanks for your help. Best regards
[Post amended - Admin] -
RE: Accommodation Tie - 91 days of continuous stay across 2 tax years
Dear HRMC team, Thank you very much for the reply and the info. May I ask for HRMC to review whether the Accommodation ties is over 91 continuous day, is this reviewed based on 91 continuous days within a tax year starting 6/4 of the year? As I read from the link kindly provided by you/your team as follows: … it is available to them for a continuous period of 91 days or more during that tax year … Many thanks and look forwards to your comments -
Salary Tax Calculation - Bonus that are paid in next tax year
Dear HRMC team, May I enquire if the employment is terminated in Feb 2022, while the bonus associated with this employment is paid in the next tax year (after 6 April 2022), would this bonus be included in the calculation of tax income for 2021/22 tax year, or the 2022/23 tax year? Thank you and look forwards to your advice. -
Accommodation Tie - 91 days of continuous stay across 2 tax years
Dear HMRC team, The individual will have an accommodation tie for a tax year if they have a place to live in the UK and it is available to them for a continuous period of 91 days or more during that tax year May I enquire if this counts as a accommodation tie for the 2022 tax year if the stay in UK in the same place (not home of relatives) as follows: - 27/2/2022 - 7/6/2022 (100 days - 27 days in tax year 2021; and 73 days in tax year 2022) It is over 91 days across 2 Tax Years but fewer than 91 days for each tax year Thank you very much for your help
[Post amended - Admin]