UK Tax eligibility

Hi. I'm writing as I'd like to seek advice regarding UK Tax eligibility of my family member. My family (my husband, my daughter and I) have been living in the UK for several years. My mother-in-law is now living in another country but she is planning to come to the UK from time to time to visit us. I've checked from the UK government website and found that under her circumstances, she could only stay in the UK for less than 90 days per tax period or otherwise she would need to pay UK Tax. In the current tax period "6/4/2023 - 5/4/2024", she has already spent 50 days in the UK (back in April/May 2023). That means she only got 40 days as a "quota" to stay in the UK in this current tax period (so to avoid becoming eligible to pay tax). My question is - Could she come to the UK on 26 Feb 2024 and stay until 4 July 2024, and without becoming eligible to pay UK tax? For this, No. of days staying in the UK: 6/4/2023 - 5/4/2024 = 50+40 = 90 days 6/4/2024 - 5/4/2025 = 90 days What she is actually trying to do is to combine her "remaining quota of 40 days" of current tax period, with the "90 days" of next tax period. And this would make she CONTINOUSLY staying in the UK for a total of 130 days. Thank you for taking your precious time in reading our enquiry. We would be appreciated if you would give some advice on our case. Thank you. Chloe

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