On Page 8 of the guidance notes there are 3 basic questions to determine if you are resident outside of UK. If you can answer yes to ANY ONE of the 3 questions then you "automatically non-resident for that year" and you do not need to consider any other parts of the book at all. That's it end of story.
For most UK nationals reading this you will qualify under the 3rd question which is
"Do you work full-time overseas over the tax year without any significant break during the tax year from overseas work and:
spend less than 91 days a year in UK,
the number of days in the tax year on which you do any work in the UK is less than 31"
Any further clarification please ask and i will reply.
On Page 8 of the guidance notes there are 3 basic questions to determine if you are resident outside of UK. If you can answer yes to ANY ONE of the 3 questions then you "automatically non-resident for that year" and you do not need to consider any other parts of the book at all. That's it end of story.
For most UK nationals reading this you will qualify under the 3rd question which is
"Do you work full-time overseas over the tax year without any significant break during the tax year from overseas work and:
spend less than 91 days a year in UK,
the number of days in the tax year on which you do any work in the UK is less than 31"
Any further clarification please ask and i will reply.