> "It's easy for someone who's not tax resident to pass a non-tax residency test? Isn't that a tautology? ;)"
The point is that if you have enough wealth to make achieving non-tax residency desirable, then most of the time you will also have the resources to arrange your affairs in such a way that you can achieve that status while still being able to spend significant time in the UK. Yes, individual circumstances vary, but for most people in that category these tests are not a huge hurdle.
> "If you have a boyfriend/girlfriend and you spend enough time together, you will be considered as "living as spouses or civil partners" and that would prevent you from passing the family test."
In most circumstances that is unlikely. If you have a partner that you spend enough time with to be considered "living as spouses or civil partners", then they would very likely also be non-resident. Because they'd be living with you!
The point is that if you have enough wealth to make achieving non-tax residency desirable, then most of the time you will also have the resources to arrange your affairs in such a way that you can achieve that status while still being able to spend significant time in the UK. Yes, individual circumstances vary, but for most people in that category these tests are not a huge hurdle.
> "If you have a boyfriend/girlfriend and you spend enough time together, you will be considered as "living as spouses or civil partners" and that would prevent you from passing the family test."
In most circumstances that is unlikely. If you have a partner that you spend enough time with to be considered "living as spouses or civil partners", then they would very likely also be non-resident. Because they'd be living with you!