A great deal of attention has been directed in recent years to the meaning of residence for UK for tax purposes.
HMRC abandoned their long-standing practice known as IR20 and the whole subject was thrown into confusion with the result that since April 2013, we have a special statutory test for determining UK residence. The idea was that the test should be clear, unambiguous and simple to use. I think the current expression is: are you having a laugh? I don’t think even its most fervent supporters would regard the legislation as clear; it certainly is not simple and it is spectacularly ambiguous.