# change of 'Home' status for uk residence test



## npl111 (Jan 29, 2018)

X is Non-resident (7 years) and visits his parents home ~ 50 days year. During the present year the parent dies and X returns to UK to stay in the house for an extended period during probate. Regarding the 30 days count for the second automatic UK residence test, does it apply? and if so when does this start? a) start of year, b) first day present after parent died, c) some days later when X decides to return and stay in the house d) the house is still not a 'home' and so 30 days does not apply

Thanks for any guidance


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## Dunedin (Aug 12, 2013)

The statutory definition of a home is not greatly detailed. The definition is in FA 2013 Schedule 45 para 25, as follows-

25
(1) A person's home could be a building or part of a building or, for example, a vehicle, vessel or structure of any kind.
(2) Whether, for a given building, vehicle, vessel, structure or the like, there is a sufficient degree of permanence or stability about P's arrangements there for the place to count as P's home (or one of P's homes) will depend on all the circumstances of the case.
(3) But somewhere that P uses periodically as nothing more than a holiday home or temporary retreat (or something similar) does not count as a home of P's.
(4) A place may count as a home of P's whether or not P holds any estate or interest in it (and references to “having” a home are to be read accordingly).
(5) Somewhere that was P's home does not continue to count as such merely because P continues to hold an estate or interest in it after P has moved out (for example, if P is in the process of selling it or has let or sub-let it, having set up home elsewhere).

The other source of guidance is in HMRC’s RDR, in Annex A.
https://www.gov.uk/government/uploa...8/160803_RDR3_August2016_v2_0final_078500.pdf

Example A2 mentions the use of a parent’s house as a home.


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## npl111 (Jan 29, 2018)

the crux of the question is if a parents house within the context of 'visits' can be considered a home. I have read the literature but am looking for judgement/experience. 

what got me started was the statement that a home has a 'sufficient degree of permanence or stability' which the house would have in the year-by-year sense but not in*the month-by-month sense of a typical 'home'.

i have seen the example of the parents house being classed as a home but this is within the context of a settled purpose. (its an elective decision of where to live with ties to work etc).

Thanks for any further comment.


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