Individual tax residence - bamboozled!

Came to the UK, left the UK - 17 months - resident/split year?

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I'm getting a bit bamboozled by this, so am hoping someone can help.

Client left the UK (to work) for the first time early September 2017. Is considering coming back to the UK (to work) in early Feb 2019.

Days spent in the UK: 2017/18 - 176 (including pre-departure period: 149 days pre and 27 post), 2018/19 - 60 so far (but will be approx 130 if accepts the job and moves back to the UK in Feb 2019).

Under the third automatic overseas test (full time work overseas/90 days max days in the UK/30 max UK working days), she is currently OK, but will break the 90 day rule if she moves back to the UK and takes the job as planned in Feb. Have been asked to advise if she accepts a later starting date in the UK (but before 6 April 2019), keeping the total UK days in the year to below 90, would this work?

Under these circumstances would she satisfy the third auto overseas test, notwithstanding that she will be permanantly returning before 6 April 2019? If so, maybe she should delay her return to after 5 April 2019? RDR3 is a bit bamboozling!

Thanks.

 

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