How to determine your residence
The following are considered when assessing residence:
1. Where is your home
2. If you have a home in two countries, where is your place of “vital interest” (this may not always be clear)
3. If this cannot be determined (not unusual), “habitual abode”
is considered, i.e. where you spend the most time
4. If you spend exactly the same amount of time in each of
your homes, the country of your birth has the greatest claim.
Thanks to Jennie Poate at Beacon Global Wealth for the expertise and clarification on this question