John, kids are probably at school. Wifey , probably, does not work but bombs around the shops in expat's Porche until he comes home on his days off. Key here, I believe, is the term "Residence available for use". Could apply to your Mum's upstairs attic. Look, play the game but if you know that you are foul of the law, please don't boast. Whole bunch of guys fled offshore one time. Wifey & kids & home remained here. The pilots worked a deal with their Rostering (I mean Lostering) so that it looked like they were Based abroad. Effectively, they began & ended the roster pattern in the UK enjoying lengthy days off in the UK. One boasted that he spent more time in the UK than his neighbour (also aB747 pilot) who was employed by BA ! Careful, HMRC are on the trail.