New 4 years tax regime

Hello, I will enter UK with a valid 5 years BNO visa in 2024. However, I will only spend 1 or 2 months in UK for each of the first 3 years. I will be staying in temporary home (i.e. hotel or serviced apartment). Therefore, I will not be a tax resident during the first 3 years from 2024 to 2026. My question is under this new tax regime, when I should start counting the days? Is it from the moment I land in uk using my BNO visa or it only counts when I become uk tax resident probably in 2026? It is critical for me as BNO visa holder can enjoy first 4 years tax free for their foreign income. I would like to plan in advance before I move to uk. I would be grateful if u can provide more information on when the new tax regime starts counting? Because for the first 3 years in uk, I won’t be qualified as uk tax resident due to limited days and ties in uk. I will only be qualified as uk tax resident starting 2026 by which I will permanently live in uk. Thanks in advance! Have a great day!

Hi Havefun2023,
The new regime comes into effect on 6/4/25.
If you arrive prior to that you will still be under the current system and it is therefore for you to determine your resdience status based on current guidlines.
Thank you.