When deciding whether your are resident in the UK or not you need to take into account the number of ties you may have to the UK.
Here you have some definitions of different ties to the UK:
You have a family tie if your:
• husband, wife or civil partner (unless you are separated)
• partner, who you live with as husband and wife or as civil partners
• child under the age of 18; special rules apply to children, is resident in the UK for the tax year.
You have an accommodation tie for tax year if you have a place to live in the UK available to you for a continuous period of 91 days and you spend at least one night there in the year. If the available accommodation is the home of a close relative you must spend at least 16 nights there for an accommodation tie to exist.
You have a work tie if you do at least 40 days work in the UK in the tax year. To count as a workday you must work for more than three hours (For more information, please see “How to calculate UK Workdays”)
90 day tie
You have a 90 day tie if in either of the tax years 3 previous tax years you were in the UK for more than 90 days (that is, at midnight).
You have a country tie if the UK is the country you are present in for the greatest number of midnights in the tax year. This tie only needs to be considered if you were resident in one or more of the 3 previous tax years.
RESIDENCY TEST CLICK HERE.