Hi again.You can write to HMRC, PAYE and Self Assessment, BX9 1 AS to have your tax status determined by HMRC in the UK and the relevant tax office in New Zealand. Your letter will be forwarded to the specialists who deal with international issues. Their address is here but I've been told not to write to them directly.Look here for a basic guide on UK tax residency and here for more detailed guidance.Looking at the overseas and UK tests, I don't think that you would be definitively assessed as UK resident or non-UK resident. In that case, the number of days you spend in the UK in a tax year are matched with the number of pre-defined ties you have to the UK. If you spend between 91 and 120 days in the UK in a full tax year, you will be UK resident if you have three or more ties to the UK. Otherwise, you will be non-UK resident.Article 4 of the UK/New Zealand tax treaty covers here residence. If you are treated as both UK and New Zealand tax resident, then the tiebreaker comes into play. See paragraphs c to f inclusive. I would say that your economic interests would have you as primarily resident in New Zealand.I hope this helps but let me know if you have any further questions.