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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 it is likely to still be their home. Where an individual moves out of their