Unkind. I didn't say it was the ONLY one, FFS.
As someone who has been royally ed by both HMRC and the Swiss taxman because of the 90 days/house in UK/differences in allowable deductions etc rules, I'm probably more of an expert than most due to the amount I have spent with various accountants and tax lawyers in both countries, plus the many many hundreds of hours of research over the past 5 years. But I am an expert only on MY situation.
Kind regards
Ian
Farman has made valid points which are correvt
I also did NOT say FMF is wrong. The point is his points are correct, my points are correct, other posters points are correct... in certain situations. Your outcome depends entirely on your personal circumstances and your willingness to bend them to the rules - whch as he says, are now at least a lot clearer than they were.
The fact is, in most cases owning a UK home available for your own use is the first big red flag that brings you to the attention of the taxman. Add some or all of the other criteria for ties to the UK and you will need professional advice/to change your lifestyle accordingly. If you can avoid falling foul of the other statutory residence tests then well done.
The rules are written to make it difficult to avoid paying UK tax. Not impossible.
Kind regards
Ian