Accommodation Tie & Close Relative

I have studied the Statutory Residence Tests documentation and there is one thing I would like some help on please. My husband and I retired abroad recently. The Automatic Overseas tests and the Automatic UK tests are inconclusive so we moved onto the Sufficient Ties tests. So far we only have 1 Tie (the 90 day Tie since we moved abroad recently). If we visit the UK and stay at my mother’s house (requesting to do so per visit - i.e no open invitation) for >15 days in a tax year then we both gain an extra Tie. If we did this it would result in 2 Ties and I understand that would restrict us to 90 days in the UK per tax year. Questions:- 1. With the 2 Ties described above can you confirm we are indeed entitled to visit the UK for 90 days without losing our non UK tax status. 2. If so could we spend the 90 days at my mother’s house if she allows it (since we have already broken the 15 day rule to gain the 2nd Tie) - without losing our non UK tax status. We do not envisage visiting the UK for this long, but are accommodating in our plans the possibility of my mother, who is in her 80s, requiring a visit from us. Thanks in advance for your help.

Hi Carol Facer,
HMRC are unable to give advise to specific situations on this forum and you would need to make a decision based onthe guidance available.
Thank you.