cop1

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?