Ian Goodfellow

Hi, I am trying to find the right soruce of information relating to how many days I can be in the UK if I retire overseas, without inadvertently becoming a UK tax resident. My wife and I are considering taking early retirement to her home country (Philippines). I found Uk gov statutory residence test guidance and it indicates we can spend up to 91 days in the Uk as long as we are not working more than 31 days (we will be retired) - the problem is that this seems to apply to those that work overseas not those that retire overseas. Any advice much appreciated. Kind regards Ian