Available accommodation

[Solomillo]

I have been non resident and not ordinarily resident for some 15 years.

In about 5 years I plan to return to the UK and I have the opportunity to buy a suitable house now.

I probably wouldnÂ’t rent it out but might use it for a couple of months a year until I permanently return.

There used to be a rule regarding "available accommodation" but I canÂ’t find any recent reference to it.

Has HMR&C scrapped this rule?

[hashman]

Yes

[hashman]

Yes - section 336(3) TA 1988 (wef 1993/94)

[Solomillo]

Thanks.