A home can be any building or part of a building, such as a vehicle, vessel or structure of any kind, but the legislation specifically excludes a holiday home or temporary retreat (or anything similar)1. A home may or may not be owned wholly or partly by the individual. Once the individual has moved out of a place in which they have a legal interest, it is not a home simply because of that interest (for example, it may be in the process of being sold, or may have been let or sub-let). The facts of each case will determine whether there is sufficient permanence or stability about the individual's arrangements to make a place their home.2
HMRC's view is that a place can still be a home, even if an individual does not stay there continuously3. If, for example they move out temporarily but their spouse and children continue to live there, then
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