UK Sourced income during a stay of less than 6 months (183 days)

Hello, In 2025, my partner will work at a University in the UK for 1-2 years. I'd like to join her as much as I can. However, I have a French sole ownership e-commerce business. I suppose that if I come to the UK for 5-6 months per year and work there from my computer, I would not be a considered a UK tax resident but I would theoretically have UK sourced income and have to pay taxes on that portion. How would that work in practice ? Is there a treaty benefit that allows me to work in the UK without having to declare taxes on my UK sourced income ? Thanks a lot, Sasha P.S. I'm also a US citizen to make matters even more complicated...

Hi

HMRC cannot comment on future events as legislation and/or plans may change. for current guidance please refer to RDR3 Statutory Residence Test

Thank you