Re: Tax on Return to UK
The days are for if you are definitely taxable. If you average 91 days or more than 91 days over a period of several years, then you're liable for tax in the uk. If you are in the uk for 183 days or more in a single tax year, you're liable for tax in the UK.
So. If you are over 182 day - liable.
If your average days in the past four years was 90, and you spend 100 day this year - liable.
However, even if your days are less than the stated, that doesn't mean you're not liable. If you maintained a family and home in the UK, for example. BUT - the double taxation always applies. Any tax you've paid in CH will be deducted from your UK tax bill.
Liable = resident for tax purposes.
If you are not liable/resident for tax purposes, then you can apply for split year treatment.
In accordance with Political Correctness guidelines, I've checked my privileges and come to the conclusion that I'm awesome.