Help understanding the sufficient ties test for UK tax residency.

[UAETrader454]

I have left the UK and I am currently a resident of the UAE, I would still like the option to spend some time in the UK each yea to see friends etc but based on my ties I am unsure if I am allowed a maximum of 90 days or 120 days.
For 120 days you need 2 ties or less and for 90 days it is 3 ties or less.
The only definite Tie I have is that I have spent more than 90 days in the UK in one of the two previous tax years, the other Tie that I am unsure about is the accommodation tie.

HMRC states - 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

This confuses me, I own a property but it is rented out so that area is ok but am I allowed to stay with friends? If a friend lets me stay in his spare bedroom for the whole stay of 90 days does this class as an accommodation tie?
What about if I stay with a friend for 50 days but also stay in an Air bnb / hotel for 50 days?
Are hotels allowed?
IF you are allowed to stay 120 days due to having 1 Tie then doesn't staying in the same place for 91 of those days cause you to have a second Tie which invalidates your ability to stay 120 days? what is the legal way to handle this?
I am not trying to do anything illegal but I am just trying to understand what I am legally allowed to do whilst remaining a non tax resident.
Thank you in advance for your help

 

[manukahoney]

Not a legal advice, so seek a professional.
But generally, if you didn't arrange your friend (not related to you) to have a spare bedroom for you at any time and he just doing that at his good will - that will not count as an "accomodation". If you rented it for 91+ days - yes, that might cause some debates.

In general, UK law is very sensible, but to be on the safe side - try to avoid any "border" situation like staying 90 days.
Also double check what is counted as "day" - for example when counting days outside the UK you can go to France on Friday in 00:01AM and get back on Saturday at 11:59PM and it will not be counted as a day of absence.

 

[ShillGates]

to have a spare bedroom for you at any time and he just doing that at his good will

that counts........... as a tie

Even a freaking hotel room they will push for as a tie. Since you staying in the same hotel.......

RDRM13070 - Residence: The SRT: Annex A: The statutory residence test accommodation tie - HMRC internal manual - GOV.UK

www.gov.uk

Before leaving the UK Peter agreed with his cousin that he could stay with her on any occasion he was in the UK. This is more than a casual offer; Peter’s cousin is fully prepared to put Peter up for several months at a time should he need it. He made 2 visits to the UK this year, each for 10 days, and stayed with her. Peter has an accommodation tie.

 

[Martin Everson]

Use the below flow diagram and read explanations at end fully.

https://home.kpmg/content/dam/kpmg/pdf/2016/01/statutory-residence-test-flowchart.pdf

OffMyBack is right "Accessible UK accommodation stayed in" counts.

If real money is at stake then pay for the professional opinion of one of the big 4 like KPMG. What you save in taxes living in Dubai you can lose by one mistake.

 

[khinkali]

If a friend lets me stay in his spare bedroom for the whole stay of 90 days does this class as an accommodation tie?

Yes but it's worse than that. If you stay at your friend's house for just one night, it might count.

"Hey Friend-of-UAETrader454, when's UAETrader454 gonna stay with you this year?" "My lodger's gone away for four months, UAETrader454 can use the room whenever he wants". That is continuous available UK accommodation for more than 91 days and if you spend even one night there, it counts for the ties.

Alternatively, if he says "UAETrader454 can come for May, June, July and August, but not the months in between because my sister will be using the room". My understanding is that's OK, because there's no continuous available UK accommodation for more than 91 days at a time (the breaks need to be 16 continuous days or more).

I don't know how HMRC can really know when your friend is making his room available to you, but if you actually stay for 91 days then it's obviously been available.

RDRM13080 - Residence: The SRT: Annex A: The principle and characteristics of accommodation as a UK tie - HMRC internal manual - GOV.UK

www.gov.uk

See example 5. Ravi can have 14 days because it's his grandparents, but if it was a friend even 1 day can count.

 

[khinkali]

UAETrader454 can come for May, June, July and August, but not the months in between

My apologies that was totally bogus. I forgot to leave months in between. That should have been May, July, September and November.