Throughout the tests, the words ‘home’ and ‘available accommodation’ are referred to. In the context of FHLs, the issue is whether a property can constitute a home or available accommodation. The answer is that it can, so careful consideration should be given to whether the FHL property impacts on the residency status. HMRC’s Residence, Domicile and Remittance Basis Manual (at RDRM 11550) states that the individual will have a place to live in the UK if he or she has a holiday home. Having said that, the published HMRC guidance is such that with careful consideration it should be possible to avoid an FHL property causing undesired outcomes (see RDRM 13010).

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