I'm not sure what more information you need but maybe I should more clearly explain that I do not meet the automatic UK or overseas residence tests so must apply the sufficient UK ties test. I meet only 2 of those ties - the accommodation tie because I still maintain my UK house and stay there when I visit and the 90-day tie because I spent more than 90 days in the UK in each of the two tax years preceding 2013-14. This means that I so long as I did not spend more than 90 days in the UK during 2013-14 (I spent just 22 days) then I am classed as non-resident. The Tax Residence Indicator comes up with the same answer BUT what I am not clear about is how does HMRC satisfy themselves that they agree I am non-resident if they do not apply the TRI themselves or ask for supporting evidence of the time I spent out of the UK and the time spent in my home in Thailand. I find it hard to believe they just take on trust what is effectively a self-assessment of tax residency then presumably clobber you later if you have got it wrong. That's why I asked about sending them the details to get them to confirm I am correct about being non-resident under the terms of the SRT. Do I just have to wait to see if they contact me for supporting evidence? Barry
Thank you, Keith. I will follow your advice and be foxy. I have been keeping all the evidence so can produce it quickly should fox hunting with HMRC hounds come my way.