What are the tax rules if I am employed outside the UK?
If your employment abroad is full-time, spans a complete tax year and you actually carry out all your duties abroad, you are normally treated by concession as a non-resident from the date of leaving and as a new resident when you return. If you don’t attain non-resident status, you will therefore be a UK resident throughout. If you visit the UK, to retain non-resident status your visits must not add up to 183 days in any tax year, or average 91 days per tax year over a four-year period. Overstepping these limits will result in you being treated as a resident and ordinarily resident in the UK. The benefit of attaining non-resident status is that you escape UK tax on all of your earnings abroad.
