Peter, thank you for your reply.
The 90 day rule was a rolling average taken over 4 year period with less than 183 days in any tax year. These rules have been changed with the introduction of Statutory Residence Test.
With the changes introduced from 6 Apr 1013, in order to determine one’s residence status for the tax year, one has to consider
- the number of UK ties
- whether resident at any time in the three previous tax years
- number of days spent in the UK
You would only be regarded automatically resident in the UK for a particular tax year if you
- are present for 183 days in a tax year in the UK
- have a home in the UK and it is your only home
- carry out full time work in the UK
From what you have already said, the above don’t apply to you. In your case, you ought to consider UK ties to determine your residence status year on year....based on a three year period . They are
- Family tie
- Accommodation tie
- Work tie
-90 day tie
- Country tie
So long as you can limit your UK ties to no than two, you could stay in the UK for up to 120 days and remain non-resident.
More information on this subject can be found here (an article produced by my accounting body for the benefit of its members...
I hope this is helpful.