Smith & Williamson: Non-UK residents who visit the UK must keep careful records of the dates of their visits to this country, as demonstrated by two recent cases*. The outcome of the cases was largely influenced by the quality of record keeping made by the individuals concerned. Taken together, just over £6millon of tax was in dispute. [Rumbelow & Anor v. Revenue & Customs 2013 UK FTT 637, Glyn v. Revenue & Customs 2013, UK FTT 645].
Full story: https://www.smith.williamson.co.uk/news/6833-living-abroad-and-claiming-non-uk-residence-record-keeping-is-essential