Nakbin,
The UK tax rules changed significantly a couple of years ago, and the 90/180 day guidance is no longer a 'blanket' rule. The current rules are published by HMRC in the Statutory Residence Tests Guidance document, downloadable from the following link -
https://www.gov.uk/government/public...dence-test-srt . If the link doesn't work, go to the HMRC website (hmrc.gov.uk), and search for document RDR3.
I can recommend it as a better sleep aid than OMA, but some of its contents will probably serve as a wake-up call!
7B