The problem is that HMRC doesn't assess intent — it assesses pattern. A property kept "in case things don't work out" looks, on paper, identical to a property being actively used as a UK base. The SRT doesn't ask why you kept the accommodation. It asks whether it was available, and whether you used it. https://evolvetax.co.uk/blog/the-hidden-uk-tax-risks-that-remain-after-uae-relocation