Would someone kindly confirm my reasoning as to what does or doesn't constitute a "home" for the Statutory Residence Test and split residence treatment?
An individual and his family come back to the UK in 2016-17 after a long period of non-residence. They stay for one month in the same hotel, then move into a relative's house for a couple of months, and finally move into a rented house (where they still live now). When does the individual start to have a home?
Having read in details all the examples and record keeping set in the HMRC guidance I think he starts to have a home when he moves into rented accomodation (degree of permanence).
However reading the following made me wonder:
"Example A2: Mary comes back to the UK to take up employment after spending 3 years studying abroad. She has given up the tenancy on the flat she occupied abroad and moves into her parents’ house. Her parents’ house is her home."
And in the record keeping part it states "the presence of spouse, partner or children".
I understand it's not an exact science but would appreciate any comment.