Who gets my tax first

Thanks for taking the time @George1 and responding, I do appreciate it.
Definitely useful and I suspect some interesting conversations with HMRC lie ahead, fortunately I have both your advice and my friendly French tax accountant to help!

A pleasure to try and help. Given what you’ve previously said about your life (eg wife and house) being in France, not the UK, and can evidence it (ie via a residence certificate from France) it would be really quite difficult for HMRC to argue that the facts support you having closer fiscal ties to the UK.

If you feel able and willing to share the outcome, that would be interesting and helpful. I would be very surprised if you don’t prevail!

Good luck, and do circle back if you need further suggestions…