Thank you for the response. I have the following clarification queries re: your response to questions (1) and (2).
1.You mention I'll be considered a non-resident as long as my days in the UK are not over the limit (91 days in any year for 4 years). However, looking at the HMRC statutory residency test guide, whilst it says I should "spend fewer than 91 days in the UK", it also says I should "not work in the UK for three hours or more on more than 30 days". This additional statement implies I can only work a maximum of 30 full days per year (not 90). For the remaining 60 days, I can only work less than 3 hrs per day - which is hardly practical. Please can you advise.
2. To confirm my understanding, if I exceed the 90-day limit per year does this mean I will be considered a 'resident' and hence must pay UK tax on all of my earnings - regardless of the number of days worked in UK or N. Cyprus? Or will I be obligated to pay UK tax only on the part of my earnings allocated to the UK-based work.
Thanks. One last question. I didn't mention my company also has an office in Cyprus. If I transfer to the Cyprus office (but still travel to UK, based on the info I've provided) - does this make any difference to my tax status?
It will make a difference in that the PAYE will not happen in the UK for you but the tax residence will not change and you will still need to report the rental.
The Cyprus company can still pay for your travel.