What is the residency status for someone working full-time overseas but spending fewer than 91 days in the UK?

The appropriate residency status for an individual working full-time overseas and spending fewer than 91 days in the UK is indeed that they are an overseas resident. This determination is based on UK tax law, particularly the statutory residency test which takes into account the number of days spent in the UK and the individual's ties to the UK.

For individuals spending fewer than 91 days in the UK within a tax year, they typically do not acquire residency status under this test. If their primary work and life are based outside the UK, and they do not meet other conditions that would suggest a stronger connection or presence in the UK, they remain classified as overseas residents. This status implies that, generally, they would not be liable to pay UK income tax on their overseas income, provided they are not otherwise connected to the UK through deemed domicile or other substantial ties.

In contrast, other residency statuses, such as being deemed domiciled or a non-resident, involve different circumstances or requirements. Deemed domicile applies for tax purposes to those who have a significant presence in the UK, while non-resident status may require a stricter application of residency tests that do not apply in this case.