It's also dependent on how long you spend in the UK (not just out) and other things. If you spend half the year abroad, but then come back for 90 days (in a hom

It's also dependent on how long you spend in the UK (not just out) and other things. If you spend half the year abroad, but then come back for 90 days (in a home you own or rent), you're resident again. HMRC have a flowchart you can follow: https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3 https://www.gov.uk/government/publications/rdr3-statutory-re... Also remember that tax year counts, not calendar!