The bit which got me thinking was the :
If you have a place to stay, your own, allowance 1 night per annum, your folks or other relatives, allowance 16 nights per annum.
So if you own a house/flat that is not rented 364 days of the year and you stay 1 night ...............well you get my drift.
New allowance is not 91 days but 46 days as I read the 2013 draft.
Plus the onus is on us to prove we are non resident rather than the HMRC to prove we are.
I hope I am wrong but the new 2013 res test is 100% pass rate, if you hit just one criteria then HMRC consider you as a Res.
