it's bit more complex than that (I've suffered regarding this) The Automatic Overseas Test You would normally be considered a non-UK resident if you meet any

it's bit more complex than that (I've suffered regarding this) The Automatic Overseas Test You would normally be considered a non-UK resident if you meet any one of the following elements of the Automatic Overseas Test: You were considered as a UK resident in one or more of the previous three tax years, but you spend fewer than 16 days in the UK in the current tax year You spend fewer than 46 days in the UK in the tax year AND you were non-UK resident in the preceding three tax years You work full time outside the UK and spend fewer than 91 days in the UK and you work fewer than 31 days in the UK for three hours or less in any given day.