To be classified as non-resident, you will need to prove the following
You have moved abroad permanently or your absence from full time work will last for longer that a complete tax year.You visit the UK less than 183 days in a tax year, or average less than 91 days over a four year period
What does 91 days over a 4 year period mean. An average of 91 days over any 4 year period or an average of 91 days each year over a 4 year period? If you visit 182 days in one year in a 4 year period and then zero in the other 3 then have you contravened the 91 day rule? Or does this mean that you can spend up to 363 days in a four year period?
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