When internationally mobile individuals navigate the UK Statutory Residence Test (SRT), the “sufficient ties test” frequently determines their ultimate tax residence status. Within this test, the accommodation tie often catches out unwary taxpayers who retain property or regularly stay with family members in the UK.
This article dissects the mechanics of the accommodation tie for the 2026/27 tax year, analysing the statutory criteria under Schedule 45 to the Finance Act 2013 and examining a practical case study to illustrate its application.
The Sufficient Ties Framework
If an individual meets neither the automatic overseas tests nor the automatic UK tests, their residence status falls to the sufficient ties test. This test weighs the number of days the individual spends in the UK against the number of defined “UK ties” they possess.
The threshold for acquiring UK tax residence depends heavily on whether the individual was resident in the UK in any of the three preceding tax years.
Day Count and Required Ties (Previously Resident)
| Days Spent in the UK | Number of Ties Needed for UK Residence |
|---|---|
| 16 to 45 days | At least 4 UK ties |
| 46 to 90 days | At least 3 UK ties |
| 91 to 120 days | At least 2 UK ties |
| Over 120 days | At least 1 UK tie |
If an individual spent 46 to 90 days in the UK, possessing three ties makes them UK resident. Under paragraph 22 of Schedule 45, a day counts as a day spent in the UK if the individual is present in the UK at the end of that day (the “midnight rule”), subject to limited exceptions for transit or exceptional circumstances.
Defining the Accommodation Tie
Paragraph 34 of Schedule 45 to the Finance Act 2013 establishes the statutory basis for the accommodation tie. An individual holds an accommodation tie for a tax year if they have a place to live in the UK and meet specific availability and usage criteria.
To trigger the tie, the property must be available to the individual for a continuous period of at least 91 days during the tax year.
Once the 91-day availability threshold is met, the usage requirement depends on the ownership of the property:
- General Rule: The individual must spend at least 1 night in the property during the tax year.
- Close Relatives: If the accommodation belongs to a close relative (such as a parent or sibling), the threshold increases. The individual must spend at least 16 nights there during the tax year to trigger the tie.
The First-tier Tribunal in Ernest Batten v HMRC [2022] reinforced the strict application of this rule, confirming that an accommodation tie exists simply if a person has a home available to them in the UK and spends at least one night there.
It is common ground that at all relevant times Mr Batten had two ties as prescribed by Schedule 45: a family tie because his wife lived in the UK; and an accommodation tie because he had a home available to him in the UK and he spent at least one night there.
Case Study: The 2026/27 Tax Year
To demonstrate how the accommodation tie operates alongside the 91-day availability rule and the 16-night close relative exception, consider the following scenario.
Background: Julian relocated from London to Singapore in May 2025. Because he was UK resident in the 2024/25 tax year, he is a “leaver” and faces the stricter sufficient ties thresholds for 2026/27.
For the 2026/27 tax year, Julian anticipates spending 55 days in the UK. According to the sufficient ties table, spending between 46 and 90 days means he requires three ties to become UK resident.
He already possesses two ties:
- Family Tie: His minor children live in the UK.
- 90-Day Tie: He spent more than 90 days in the UK in the previous tax year (2025/26).
Julian’s residence status now completely depends on whether he triggers the accommodation tie.
Scenario A: The Retained Flat
Julian kept his flat in London. He rents it out on a short-term basis via Airbnb but blocks out the entire month of August (31 days) and the month of December (31 days) for his own potential use. When he visits the UK in August, he spends 10 nights in the flat.
- Result: The flat was only available to him for two separate 31-day periods. Because it was not available for a continuous period of at least 91 days during the tax year, it fails the availability test. Julian does not trigger the accommodation tie. With only two ties, he remains non-UK resident.
Scenario B: The Vacant Property
Julian leaves his London flat entirely vacant for the whole 2026/27 tax year, keeping the keys with his managing agent. During his 55 days in the UK, he stays in hotels, except for one single night when he sleeps at the flat before an early morning flight.
- Result: The flat was available to him for a continuous period of at least 91 days. Because he owns it and spent at least 1 night there, he triggers the accommodation tie. Julian now has three ties and is a UK resident for 2026/27.
Scenario C: Staying with Parents
Julian sells his London flat. When he visits the UK for 55 days, he stays at his parents’ house in Surrey. The guest room is always kept ready for him, meaning it is available for a continuous period of 91 days. During 2026/27, he spends 14 nights sleeping at his parents’ house and spends the remaining 41 nights in hotels.
- Result: Because the accommodation belongs to a close relative, the 1-night rule is replaced by the 16-night rule. As Julian only spent 14 nights there, he falls short of the threshold. He does not trigger the accommodation tie, retaining his non-UK resident status.
Consider reviewing the specific lease terms or short-term letting agreements of any retained UK properties to definitively establish whether the taxpayer has surrendered their right to occupy for periods that interrupt the 91-day continuous availability requirement.
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