hesa - to qualify as a non-resident you must be out of the UK for a complete tax year, though within that year you can visit the UK for 183 days (or 90 days averaged over 4 years I think).
For example, if you left the UK in May 2008 and returned in March 2010 you would not be classed as non-resident for that period as you weren't out of the UK for a complete tax year.
hesa - to qualify as a non-resident you must be out of the UK for a complete tax year, though within that year you can visit the UK for 183 days (or 90 days averaged over 4 years I think).
For example, if you left the UK in May 2008 and returned in March 2010 you would not be classed as non-resident for that period as you weren't out of the UK for a complete tax year.