Temporary Non-Resident Classification

I would like to enquire about residency status surrounding the temporary non-resident aspect. My situation: 1) UK Citizen, submitted split year return for 19/20, leaving date 10 Aug 19 2) In full time employment Oct 19 until 31 Jul 23 in HK 3) 22/23 tax year, spent 97 days in UK 4) 23/24 tax year, spent 110 days in UK 5) Until 31 Jul 23, clear that I met the “Automatic Overseas Test” as fully employed 6) From 1 Aug 23 been unemployed but still living in Hong Kong 7) 24/25 spent 60 days in the UK Looking at the residency test criteria, I: 1) Fail the Automatic Overseas Test in 24/25 as I have not been employed, last working day in HK 31 July 23 2) Fail the Automatic UK Test as I have a home overseas (in HK) and spent more than 30 days in 24/25 3) Meet 2 of the Substantial Ties Test a. Available home, spent more than 16 days with parents b. 90 day test, been in UK for 90+ days during either of previous 2 tax years (22/23 & 23/24) 4) I don’t have family members in UK relevant for the family ties test and have not worked 3+ hours per day for 40+ days in UK during 24/25. I believe therefore that I am still non-resident. Question 1: By meeting 2 of the Substantial Ties Test, am I correct that I can spend up to 120 days in UK during 24/25 without becoming UK resident? I have a potential situation where I may go over 120 days (below 183) during 24/25, not yet confirmed Question 2: If I was to enter the UK on 15 Oct 24 until end January 25 around 160/170 days in UK: 1) Does this make me UK resident for the full 2024/2025 tax year or, being less than 183 days, can I submit a split year return, return date 15 Oct 24 and be non-resident from 6 Apr 24 to 15 Oct 24 and UK resident from 16 Oct 24 to 5 Apr 25? 2) If I can submit a split return, does my return date of 15th October 2024 ensure that I have been out of the UK for longer than 5 years (10 Aug 19 to 15 Oct 24) and be outside the Temporary Non-Resident framework? Thank you in advance for any guidance provided.

Hi,
This forum is for general queries only and is intended to help you self-serve. We are unable to provide specific advice tailored to individual circumstances.
You can see guidance here:
Residence, domicile and the remittance basis: RDR1
Alternatively, you may wish to engage the services of a professional advisor or an accountant to assist with your enquiry.
Thank you.