My client lives and works (full time) in Hong Kong.
She spends around 50 days per year in the UK but meets the 3rd Automatic Overseas Test as she works full time overseas.
She is pregnant and is considering returning to the UK for her maternity leave to be closer to her Mother.
Having again reviewed the 3rd overseas test, it is quite possible that she will still qualify as working full time overseas as the reference period excludes the days on maternity leave and presumably she also may not have any significant breaks as she would have worked but for the maternity leave.
My question though is, will the fact that she plans to spend more than 90 days in the UK mean that she no longer qualifies as non-resident (per the 3rd automaic overseas test) due to the restriction that to meet the test you must spend fewer than 91 days in the UK? I assume that her decision to spend time here on Maternity Leave does not qualify as being an exceptional circumstance.
Any thoughts very gratefully received.