RDRM13040 - Residence: The SRT: Annex A: Why the meaning of 'home' matters for the SRT

An individual may be resident under the second automatic UK test if they have a home in the UK. Also:

• an individual will get Case 2 split year treatment only if they have no home in the UK at any time, or have homes in both the UK and overseas but spend the greater part of the time living in the overseas home
• an individual will get Case 3 split year treatment only if they no longer have any home in the UK
• an individual will get Case 4 split year treatment on the basis of coming to live in the UK only if they cease to have any home overseas
• an individual will get Case 8 split year treatment only if they have no home in the UK at the start of the tax year but then acquire a home and continue to have a home in the UK in the split year and the tax year after
• the definition of an accommodation tie includes having a home in the UK

Home takes the same meaning in all these places.