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Hello, I'm Keith and happy to help you with your question.
Technically you may average 91 gays per tax year over four years although the general consensus of opinion amongst tax experts on this site is never to breach the 91 days in one tax year condition, so you will still be treated as non resident, but see the caveat below, Here is the HMRC guidance on this matter:
'If you're in the UK for 183 days or more in a tax year, you're resident for that year for tax purposes.
If you come to live in the UK permanently or to remain for three years or more you're resident from the date of arrival.
You're also treated as resident if you're in the UK for an average of 91 days or more in a tax year - worked out over a maximum of four consecutive tax years.'
You will see it also tells you when you will definitely be liable, the 183 fay rule.
I do hope I have helped put your mind at rest on this matter.
Thanks very much, just a little confused I have not breached the 180 mark I am only 123 days. Do I have to redo my last 2 years which I have already filed as non resident.