UK Statutory residence when moving abroad with work

Hi there. Firstly thanks for taking the time to read.

I am a dual UK/EU citizen, having lived and worked in U.K. last decade or so as a normal PAYE employee.

I am planning to move abroad but will continue working for the same (U.K. based) company, however I will be doing so through an arrangement with an Employer of Record in the EU country I am moving to. I know there is a cost for an EoR but this comes with certain benefits (however this is beside the point of this post).

I don’t intend to “game” the situation, in the sense that I truly will be living in this EU country permanently (I would say a good 9months+ in the year) and moving my family with me. I will become a full tax resident of this country. My job can be done fully remotely.

In an ideal situation (for various reasons) I would like to be in London and work out of my original (U.K. based) employer’s office for a few days a month (e.g. 5-6 days a month). My understanding is that this can be done but there are certain technicalities per the Statutory Resident Test. More details here: https://assets.kpmg.com/content/dam/kpmg/pdf/2016/01/statutory-residence-test-flowchart.pdf

I will obviously have been a resident in the U.K. in the past 3 years and in terms of ties I believe I will have 2, namely:

• substantive Uk employment over 40 days (if I intend to spend 5-6 days a month here)
• present over 91 days in either of previous two tax years.

I will not have U.K. resident family, I will not have accessible U.K. accommodation (I presume hotel room does not count!) and I will not be present in the U.K. more than I will in any other country.

From my understanding is it correct that this would allow me to travel to the U.K. and work from the London offices up to a maximum of 90days a year without any issues for me (or my firm) in terms of PAYE taxation etc? I appreciate specialist advice will be required at some stage but before I get that, I wanted to understand if I am on the right path as a means of comforting myself and my employer at this stage.

Thank you!