Moving back permanently-when do I become a UK tax resident?

[Sloth]

In view of the new UK stamp duty surcharge for non-UK residents buying property, if I move back, when do I become a UK tax resident?

All the residence tests I can find indicate I have to be in the UK for 183 days during any tax year, but all the examples given seem to be from the point of determining an individual's liability for income taxes.

[Fisher1]

11 hours ago, Sloth said:

In view of the new UK stamp duty surcharge for non-UK residents buying property, if I move back, when do I become a UK tax resident?

All the residence tests I can find indicate I have to be in the UK for 183 days during any tax year, but all the examples given seem to be from the point of determining an individual's liability for income taxes.

The whole issue of tax liabilities is quite complicated, and can be very expensive if you make the wrong move at the wrong time. I’d find a good accountant who understands both UK and Australian tax systems. 
 

[Sloth]

It turns out it's irrelevant as you can claim back the non-resident surcharge up to two years after purchase once you've established resident status (i.e. after 183 days in the country).