Here's a question..... I am married (have a wife - non working) with one child and work in Switzerland and live in France in a rented house and retain a property in the UK which is currently let out. According to the Inland Revenue one has either to be in the UK for more than 183 days per tax year or resident on average over 4 years for 91 days per year to be considered a UK resident for tax purposes. I visit the UK a lot and can theoretically top the 91 day per year limit. What is to stop me paying UK tax and NI on my income if I am in the UK more than 91 days per year on average? That way my entire income is treated as self employed, the house rental, all my commuting expenses from the UK, heating, water, light, food in France are all tax deductible. In addition the car expenses are deductible (I have a car not registered in France but in the UK) too and I don't have to go through the hassle of getting French plates etc. Anyone see major flaws with my logic??