If I am working self employed in the UK and coming home to visit wife and family once every 2-3 weeks where am I deemed resident for tax purposes? The number of days spent in the UK was greater than 183 which I understand is used to ecidipher residency in a particular year so am I right in saying that I would have to file a tax return in the UK and claim residency for any year in which I spent more than 183 days?