Philip, thank you for your reply and additional information.
From 6 Apr 2013 a new Statutory Residence Test (SRT) applies to determine an individual’s residence status fro UK tax purposes. The SRT consists of
- automatic tests for non residence
- automatic tests for residence and finally
- sufficient UK ties test for individulas who are not automatically non resident or resident.
Based on information provided, you don’t appear to meet any of the automatic overseas tests.
More information on the guidance notes for SRT in general and automatic overseas tests is covered in the guidance notes (SRT) under paras 1.5-1.7 on page s 9 and 10 of RDR3 here
You will be regarded as UK resident (home and family living in the UK) for tax purposes and all income arising will be chargeable to UK income tax, I’m afraid.
You will be able to claim Foreign tax credit relief against any tax suffered on this income abroad.
I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.