The Accommodation Tie: A Case Study
Does having a spare room at your parents' house count as UK accommodation? Let's look at the case of Chloe, who works abroad but stays with her parents when she visits the UK.Chloe works in Spain and spends around 80 days in the UK each year. Her parents keep her old bedroom available for her whenever she visits. She doesn't own or rent any property in the UK.
The Question: Does she have an 'accommodation tie'?
Yes, she likely does. The test is whether accommodation is 'available' to you for a continuous period of 91 days or more. Even though she only uses it for 80 days, the room is continuously available for her throughout the year.
Why does it count?
Because Chloe is staying with a close relative (a parent) and there is a degree of permanence to the arrangement (it's her 'UK base'), HMRC would almost certainly view this as an accommodation tie.
The Impact
Having this accommodation tie means Chloe can spend fewer days in the UK before being considered a tax resident. If she were staying with friends or in hotels, this tie might not be created, potentially changing her residency outcome.