Individual comes to live in the UK in Feb 2007 from Hungary. She is employed by a multi national company initially working in the UK. She then leaves this employment in early 2010 and sets up a company registered in the UK.
She stays in the UK for over 200 days in the 2008/09, 2009/10 and 2010/11 tax years but in 2011/12 tax year spends around 170 days in Hungary and 150 days in the UK. Future years are likely to follow a similar pattern to 2011/12.
During her time in the UK she either lives in rented accomodation or hotels. She has her permanent home in Hungary throughout which she owns.
Her only income is through the UK registered company where she is paid £7,500 salary and balance of dividends which take her into higher rate.
Is she considered resident in the UK for 2011/12 and is she taxable in the UK on the dividends?