ties to the UK / UK tax residency

I live in the US for most of the year but own a small flat in the UK. I have pension income from the UK and pension and small amount of earned income in the USA. Am I correct in my reading of the 'ties' that if I'm in the UK more than 120 days I am automatically a UK tax resident? If I did not own the property could I be here for 182 days? Also, my Italian / US husband has no UK income but spends the same time here. He currently has provisional right to remain. All his income is from the US. If he is here more than 120 days would be too be UK tax resident? Would he better taking non-dom status for the next 4 years?

Hi,

The more ties to the UK that you have, the fewer days you can remain in the UK and continue to be not tax resident. If you only have one tie, then you are limited to a maximum 120 days in the UK. If you stay any longer and you become tax resident.

You can see the guidance thst explains those ties here:  

RDRM11510 - Residence: The SRT: The ties test: Introduction

Your husband would need to look at this based on his own circumstances.

We cannot provide financial advice, you would need to seek professional advice.

Thank you.