CliveM Mercer

Thanks for that clarification. I wonder if I rent an AirBnB home by the month and live in it as my home for a month at a time, is this AirBnB going to satisfy the above definition in respect of "a sufficient degree of permanence or stability to count as a home" ? Would it so qualify as 'home' if renting by the one-month or 3-months? or both? Thank-you.

Hi HMRC, Please clarify, Do I have a home overseas, in Spain, as follows? Which, or both, of the following are 'home', as agreed/defined by HMRC for tax purposes? (Note: Assume no residence in UK.) A. I stay in Madrid, Spain, for 3-months with a contract for a home letting, then go overseas for 5-months, then back to Barcelona, Spain with a different 3-month home letting contract. Later I'm on the move again, but outside of Spain. Do I have a 'home' in Spain? (albeit that 1) I was there for less than 6-months; & 2) was in different addresses) B. I have a 12-month rental contract in Jersey. But I actually reside at this property between 4- to 6-months only. Do I have a 'home' in Jersey? Thank-you for the clarification.

Hi HMRC, Please clarify, I may, or may not, have a home overseas, in Spain, Europe, for example. Which, or both, of the following are 'home', as agreed/defined by HMRC for tax purposes? Note: Assume no residence in UK. A. I stay in Madrid, Spain, for 3-months with contract home letting, then go overseas for 5-months, then back to Barcelona, Spain with a different 3-month home letting contract. Later I'm on the move again, but outside of Spain. Do I have a 'home' in Spain? (albeit that I was there for less than 6-months?) B. I have a 12-month rental contract in Jersey. But I actually reside at this property between 4- to 6-months only. Do I have a 'home' in Jersey?