Peter has had a home in the UK for many years and has always been UK resident. He has worked in the UK throughout his adult life but he retired in December 2019.

During tax year 2020-21 he takes a long round-the-world holiday. He maintains his UK home and does not establish a home overseas, but he is present in the UK for only 43 days during the tax year. Is he UK resident for tax year 2020-21?