Help with statutory residence tests, 90 days and

Hi, I was previously a UK resident in the 2021 tax year. I left UK in the 2021 tax year. I have spent less than 15 days in the UK in each of 2022, 2023 and 2024 tax years. In 2024 tax year, i spent 56 days in the UK. I travel with my family for this trip and we leave the UK together after the trip.I understand the family tie of the test does not apply since my family accompanies me on my UK trip. I like to clarify that I am non resident as long as I stay less than say 90 days every year. I have a full time in another country and on leave during my trip and minimum online work of less than a hour on some days (for any emergency work, done remotely online). Regarding the 90 day tie, can you please tell me if this tie relates to 70 days in one year and 25 days in year two count to 90 day tie. Or is it 90 days per tax year? I am assuming that 90 days per year is allowed for me to stay in the UK and be non resident, just because my family travels with me and spend less than 90 days each year. Do I need to document anything in my travels to the UK?

Hi Dravi,
HMRC cannot advise you on your residence status as this is for you to determine based on the guidance available.
Please refer to:
RDR3 Statutory Residence Test
RDRM12000 - Residence: The SRT: Split year treatment: Contents
The 90 day rule is for a tax year.
Thank you. 
 

Thanks for your reply. The test link was very helpful. So I understand that a person can stay 80 days in tax year 2020, 85 days in tax year 2021. then in tax year 2022, In the above scenario, this will not count as 90 day rule since none of the last two year no year was more than 90 days. This is what i understand, please reply if this is incorrect.

Hi,

On the forum we can only direct you to the guidance, so that you can review the guidance to allow you to make an informed decision. 

Thank you.