Hi HMRC1234
We can only provide you with general advice in this forum, so cannot answer your question regarding 90 day tie.
It is up to you to read the guidance and apply it to your personal circumstances. If you need more detailed advice, you would need to contact our self assesment helpline on 0300 200 3310, contact our webchat facility at
Contact HMRC or seek professional advice.
If you are a non resident and have income from UK property is criteria for completing a self assessment tax return every year, regardless of the amount of income, even if your gross profit is below £1000.00.
If you are resident in the UK and have a gross of less than £1000.00, then a tax return is not required for property income.
Thank you