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, or
  • if it is the home of a close relative, they spend 16 or more nights there during the year

For the purposes of the accommodation tie a close relative is a:

• parent or grandparent
• brother or sister
• child or grandchild aged 18 or over

A close relative can be a blood or half-blood relative, or someone related through marriage or civil partnership. Adopted children are considered to be the individual’s children for these purposes.

Gaps of fewer than 16 days in the availability of the accommodation will count towards the continuous period of availability.

The individual will have a place to live in the UK if they have a home, holiday home, or temporary retreat in the UK, or other accommodation that they can live in when they are in the UK.