The 'accommodation tie' is one of the key tests HMRC uses to determine your UK tax residency. This guide explains what it is and when you might have one.

As part of the Statutory Residence Test (SRT), having accommodation available to you in the UK can be a 'tie' that links you to the country.
The more ties you have, the fewer days you can spend in the UK before becoming a resident.

When do you have an accommodation tie?

You have an accommodation tie if you have a place to live in the UK that is available to you for a continuous period of at least 91 days in the tax year.
Crucially, you do not have to own the property.

This can include:

A home you own or rent.
The home of a close relative (parent, sibling) if there is a significant degree of permanence to your stay.
A holiday home.

The 'Gap' Rule

A place to live is considered continuous even if there is a gap of fewer than 16 days between periods where it is available to you.

When does it not count?

Staying with friends or more distant relatives for short periods would not typically create an accommodation tie.
The key is the degree of permanence and availability.

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