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I know this is an unusual question as usually people want to move in the opposite direction, however i am currently contemplating giving up my UK residence permit (which i had for the past 6 years, 17 years in the UK in total). I have several reasons for doing that, one of them is that i'm divorcing my spouse, i have obtained ILR based on that and i do not want to build my future based on that, it is quite a bitter sitiation.
I have a small income from a limited company (my own IT business which i can run from anywhere) and i'm pretty set on giving up my permit, however i do not want to rush things and i still have commitments in the UK, as well as my business, not to mention friends and the fact that i love this country not less than i love Ukraine where i was born.
I would not worry about just cancelling my permit and applying for a visa, but i did accidentally overstayed for 3 months (voluntarily contacted Home Office and left the country) before getting my spouse visa, and i'm sure that would be a major factor when i'm applying for guest multivisa (that is what i would ideally want). My business is not big enough to warrant a business visa of some sort.
So, i suppose the question is: can i apply for a guest visa while still having a valid IRL, or do i have to dispose of it first, risking jeopardising my current commitments in the UK? I do feel like i want to do it asap though, and i suppose if there is no other way i would have to take a risk and potentially loose access to my second homeland for a long time. I would appreciate any advice. Thank you.

You won't be issued with a visitor visa (there is no 'guest visa) when you don't require one while still holding ILR.

To the best of my knowledge there is no procedure to cancel your own ILR, although this would be revoked by the Home Office if you were absent from the UK in access of 2 years at any one time.

Thanks Casa, I'm still resident in the UK, although i have spent quite a bit of time away in the past year. I understand that if I state that i'm no longer a resident when questioned next time by the immigration officer when entering UK - i'll get what i want, but that will leave me in a position of having to go back straight away Making such a trip for a purpose of annulment and being refused entry into the UK will probably not help with getting a visitor visa either (sorry i meant visitor, not guest).

In addition to Casa's advice, IF you were successful in getting a tourist visa (if you lost your ILR status), your application would come under intense scrutiny and likely refusal. You also are not permitted to work in any capacity with a tourist visa.

one of them is that i'm divorcing my spouse, i have obtained ILR based on that and i do not want to build my future based on that, it is quite a bitter sitiation.

As you hold ILR, your status now is completely independent from your spouse. If you divorce, there is no impact on your ILR or anything you have to do in order to maintain your ILR status.

Thanks CR001, with regards to my IRL being independent from my spouse - i'm fully aware of that, my spouse doesn't mind me staying and even if she did there is nothing she could do about that. But i'm a bit funny like that
I was worried that intense scrutiny will be applied and i would be refused based on my previous violation of immigration law (even if it was not intentional), and i can see that it will likely be the case.
Well i better spend some quality time in the UK now and say my goodbyes then
I'm fully aware that i will not be able to work, i do not need a work permit, i can be a director of a UK company anywhere, plus i could always re-register it in a different country, if necessary, that is the least of my concerns.
Thanks for the advice again.