Am I a resident or non-resident?

Hi HMRC Admin, I am trying to understand the complexities surrounding my residency for the 21-22 year and I hope that you can help guide me. I will try to break as much down as possible. Here are the facts: - I am non-domiciled in the UK - I spent 132 days in the UK in this FY (25 Nov-5 Apr) - I intended on travelling, so I did not work in the UK at all during the 21-22FY - I do not have any immediate family ties in the UK. - I did not work on a vehicle, aircraft or ship - I had temporary accomodation for 54 days (25 Nov- 17 Jan), I was not available to return and this was not available on an ongoing basis. - I rented a home and it available to me for over 91 days across two FYs (beginning from 18th Jan) and spent more than 30 days in it in the 21-22 FY - This home was only available to me for 78 days in the 21-22 FY - I also have my home overseas that I had lived in for 222 days from April 6 2021 - My overseas home was left for my partner to use as he needed for work (I own it solely), and I was still paying utilities and taxes on it. Originally I was going to rent it to him and a friend, so that it was still available to me when I returned, but as his work changed this was not an option. - I was unable to return to my home country due to their border closures, so I opted to rent my property out until I could return (beginning 21 March 2021) and the income would convert around £300. When I complete the sufficient ties test under two hypothetical scenarios, I get two different results relating to one question. The question is: "Did you have your overseas home during the 91 day period when you had your UK home?" There are no further definitions or references to dissect this question, and I'm mindful of the wording, essentially wondering what "have" means in this context. My tax accountant does not believe that I am considered a resident for the 21-22FY, but I am unsure. Any help that you could provide would be very much appreciated.

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