UK SRT - Property Tie

[pololo]

Hi All,

For UK Tax residency - one of the UK ties is having 'accessible' UK accommodation.
'An individual will be regarded as resident if the individual has a home in the UK for more than 90 days in which the individual is present on at least 30 separate days in the relevant tax year.'

It is obvious if you put your flat on the market and have a tenant - which means you loose you access to your property and the above cannot apply. If however you keep the flat and put it on AirBnb etc to break the 90 days access to home? Would this apply thus taking away the accommodation tie?

I am trying how many UK ties will I have next year as this will determine number of days I can be in the UK and want to plan it properly.

Thanks!

 

[Larin]

RDRM11550 - Residence: The SRT: Accommodation tie - HMRC internal manual - GOV.UK

www.gov.uk

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

And: It is available to them for a continuous period of 91 days or more during that tax year

I do not know where your accommodation is located, but if it is in London then you can rent it for a maximum of 90 days a year. So the tie would be more than satisfied: Is Airbnb Allowed in London? A 2022 Guide.