PKHMRCQ

Good afternoon, Appreciate this can be complex and this is a self-help community forum, not for specific cases. Example 1: UK passport Last UK tax resident 22/23 Current Swiss resident Swiss employment contract Requirement to work in UK 3-5 days/week to help build out business. Remainder of time out of UK to be in Switzerland/not UK No UK income, no ties If I understand correctly: Could potentially be classed as UK tax resident in both countries if over the UK working days 3+ hours/day limit. Under DTA, shouldn't be taxed twice. DTA should govern where taxed. Swiss employer may withhold any UK tax, if there is any to be paid in practice. Have I got this right? I understand how much and what tax etc is a different question and would be within the specific details UK/Switzerland DTA Agreement which I will research separately. Would the situation change in theory if it's 150 days in UK Vs 185 days? I have read through Foreign Income section and was looking for the clarification so I came here. Many thanks for your help. P