Hello, I have a question regarding where I need to pay tax if I am mostly living and freelancing abroad but also spending (and working for) enough time in the UK to meet the UK tax residence requirements. I am from UK but have lived in Romania for less than 2 years - and have begun freelancing from here. However, I plan to visit home to spend time with family (living in the family home) and also continue working while I'm there. I plan to go for at least 3 months, so over the 91 day period, but less than 183 days and within the UK tax year. I took an online test and I believe that these circumstances would allow me to qualify for UK tax residency. What I'm unclear on is the following: If I am UK tax-resident, does this mean that I am liable to UK tax only, and for the full UK tax year, even if I technically spend more days in Romania? I checked the DTA between the 2 countries, and it's difficult to understand exactly, but it seems to say that if there is a 'fixed abode' in either 'contracting state' that is regularly available for use then that is where the tax is liable. I am not sure if this would apply to my family home? The matter of different fiscal periods is also confusing - Romania's tax year is the same as the calendar year, whereas we know the UK tax year is from April to April. I assume that if I am classed as tax resident for the UK tax year, this means I am not liable to pay tax in Romania from April to April but I don't know if this assumption is correct. I know some questions may only be answerable by an accountant but thought it was worth asking here for those with experience. Any information would be hugely appreciated, thanks!