Residence and remittance basis

I have a question regarding residence and remittance basis in self-assessment tax return for a relative. She is a BNO passport holder and currently staying in the UK. In the 2022-2023 tax year, she has stayed in the UK for over 183 days in a rented home. For the section 8 of TR2 in SA100 (residence and remittance basis), should she tick yes or no? As in does she qualify as a UK resident? Following this, let's say she is not considered as a UK resident, or is considered a non-domiciled UK resident, but she does not need to claim remittance basis nor split year treatment. Does she still need to fill in the SA109? Thank you!

Hi Kevin Lau,
HMRC cannot advise you of this as your residence is for you to determine based on the guidance available.
Please refer to:
RDR3 Statutory Residence Test
Thank you.