Morning gents, I have a question on taxation that if anyone knows the answer or can reject the claim outright I would be very grateful. I am working in the Sandpit and my current contract is due to finish in December, thus my return to UK to live would incur a tax penalty on my earnings. It is my intention to go and live in Spain for 3 months but I would also like to return to the UK to do some courses. My question is would these return visits for career courses be taken into consideration for my annual 90 day limit visits to the UK, or are they considered a tax free status and not count? Thanks in advance for qualified answers . . .