That is unfortunately not how it works. Most commonly the place from which decisions are made on a day to day basis is used. This results in the country in which 50% or more of your directors reside for 183 days a year.
So if 50% or more of your directors spend 183 days per year in the UK then your Estonian based business becomes UK tax resident in the eyes of the UK.
Do not underestimate the complexity of these rules.
So if 50% or more of your directors spend 183 days per year in the UK then your Estonian based business becomes UK tax resident in the eyes of the UK.
Do not underestimate the complexity of these rules.