RDRM13490 - Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID-19): Accommodation tie

An individual will have an accommodation tie if they have a place to live in the UK, it is available to them for a continuous period of 91 days or more in the tax year and they:

• spend 1 or more nights there during the year, or if it is the home of a close relative,
• spend 16 or more nights there during the year (see RDRM11550)

The modification to the legislation disregards the existing conditions and a day will not be counted if:

• the day falls in the period beginning with 1 March 2020 and ends with 1 June 2020
• on that day the individual is in the UK carrying out specified coronavirus disease related work, and
• the individual is resident in another country for tax purposes.