I am currently looking at a return to the UK as a base for my retirement and ultimately tax resident after many many years of being away. I was trying to figure out how many days I could stay in the UK initially without being tax resident in my first year of setting myself up with a house, etc (i.e popping in and out of the UK in the tax year to sort things out then leave back to my current home). I found a very good flowchart to guide me through this as I found the whole thing very complicated. I am in the "Ties" group because tests 1 and 2 do not apply to me being retired, etc.

My confusion is that the system gives me a range of days I can stay in my initial return year without paying tax (being non tax resident that is). Does any one know why it's a range and not a fixed number?

The ranges are :

Fewer than 16 days
16 to 45 days
46 to 90 days
91 to 120 days

I fall into 91-120 days but does anyone know does that mean I have 120 days? Must I stay a minimum of 91 days? The range thing confuses me.

Thanks

June

This explains it quite clearly:
https://www.taxrebateservices.co.uk/...ent-ties-test/

Thanks!