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for sufficient ties test.
does it satisfy the accommodation if you have a house in the UK and you rent it out to a non-family member? i.e its not someone using it free of charge like your family.
For the accommodation ties test to apply, accommodation must be available for the taxpayer’s use for for 91 days or more and the taxpayer must spend at least one night there.
If the accommodation is let out then it will not be available for the use of the taxpayer and therefore this ties test would not apply
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