Main residence rules

[FruHagen]

Hi all

Does anyone know how many months of a year you have to live in a property in the UK for it to count as your main residence?

Wondering about implications of staying for long periods of time at parents house when my home is in Ireland.

Would I be doubly taxed? Or have to pay council tax etc. ?

if your parents already live in the house, and you join them there, then they are already paying the council tax for that house, so that makes no difference.
as to tax, i think you need to take expert advice, or contact both tax offices.

There is a double taxation treaty with Ireland
www.gov.uk/guidance/living-in-ireland
It used to be a maximum of three months to not be considered resident for tax purposes. If you have a property in UK you pay council tax whether living there ft or not, unless you can claim exemption ie student.