Thanks for your response
The ties (sufficient ties test) only come into play IF the 90 day presence threshold has been breached and you indicate that it has not and that you remained as not resident.
But then you advsie that you have a home with all your UK possessions in it, so perhaps you have never been not resident even prior to the 2013 additional legislation this was still a factor in determining whether you both LIVED AND WORKED out of the UK
And you also advise that you spent more than 91 days in the UK - so which years did this apply yo as you may have been resident throughout and liable to UK tax.
SO I ask
1) Are you a British citizen
2) when did you leave the UK in 2009 and from that date to 05/04/2010 how many days did you visit back in the UK and did your personal possessions stay here - did you work a shift pattern so many days in the UK and then so many out -
3) From 06/04/2010 and for each tax year - how many days did you spend in the UK
4) Was all your time in the UK spent in the property that holds your possessions
5) have you worked the same contract abroad from 2009 to date - or has there been change of employments or contracts - when did each of these changes take place and did you return back to the UK between each change of contract or employment
You cannot claim a split year - this can only ever apply on the year of departure from the UK and the year of return -
IT seems your affairs are not as clear cut as you would have believed and it may be this is something the tax adviser (whose advsie you sought) has already identified this - and this would be when the ties test (when visits back to the UK exceed 91 days) have been breached.
So lets see where we are with a quick review of each year for you