I am a Swiss citizen and have been in the UK for two years. I am now working from home for my company for the forseeable future. I already spent around five months working from home during the first lockdown (Mar - Aug 2020) from Switzerland.
I would like to continue to work for my current employer but from Switzerland so I can be closer to family. Would I still be classed as a tax resident in the UK?
3.2 Second automatic UK test
You’ll be UK resident for the tax year if you have, or have had, a home in the UK for all or part of the year and the following all apply:
there is or was at least one period of 91 consecutive days when you had a home in the UK
at least 30 of these 91 days fall in the tax year when you have a home in the UK and you’ve been present in that home for at least 30 days at any time during the year
at that time you had no overseas home, or if you had an overseas home, you were present in it for fewer than 30 days in the tax year
If you have more than one home in the UK you should consider each of those homes separately to see if you meet the test. You need only meet this test in relation to one of your UK homes.
I satisfy criteria 1) and 2) above. Regarding 3) I'm not sure what "at that time" means. If it means the 91 day period referred to in 1) and 2), then I'm good but that's not so clear. If I move to my family's home in Switzerland and spend the first six months of 2021 there, would I still be a UK tax resident and pay taxes, NHS contributions, etc. as if I were living here in the UK?
EDIT: Just to add, I want to be counted as a tax resident in the UK because this matters to my employer. I just want to figure out if I can do it while still spending six months or more in Switzerland in 2021.