Accommodation tie
81.Paragraph 34 specifies that P is considered to have an accommodation tie for a tax year if P has a place to live in the UK and that place is available to P for a continuous period of 91 days or more during the tax year (ignoring gaps of fewer than 16 days when it is unavailable). P is considered to have a place to live in the UK if P has one or more homes in the UK, a holiday home, temporary retreat or something similar in the UK or if accommodation is otherwise available to P where P can live when P is in the UK. P does not need to own or have an interest in the accommodation, but must spend at least one night in it during the tax year or, if it is the home of a close relative as defined in sub-paragraph (6) of paragraph 34, P must spend at least 16 nights in it during the tax year in order to have an accommodation tie.
