HM Revenue & Customs could impose huge tax bills on overseas Britons regardless of whether they spend less than 90 days in the UK. New guidance set out by HMRC on non-residency will require applicants to indicate 'what the intention of the individual is when applying for non-residency and whether their lifestyles indicate that they have left the UK,' said Emma Loveday, private client partner at law firm Wedlake Bill. In addition, short-term visitors may easily become UK residents 'unintentionally'. Loveday said that this could happen 'depending on the extent of their UK connections and the number of days they spend in the UK on an annual basis. This could potentially affect overseas visitors who spend a lot of time in the UK, and their tax bill could be huge.' The law firm suggests that those who want to prove their non-domiciled status to HMRC will have to demonstrate that they no longer have ties in the UK and have had a significant break in their lifestyle to move abroad.