Please ntoe that HMRC intriduced new guidelines for determining non-resident status for tax purposes in May 2013. The document is expected to be law shortly but HMRC are using these guidelines now.
Basically if you can answer yes to any of the questions on Page 8 of the notes you are not eligible to pay tax and you can ignore the remainder of the booklet. Most expats will fall under the Third question at para 1.5.
The Guidance Notes can be found at the following link
Please ntoe that HMRC intriduced new guidelines for determining non-resident status for tax purposes in May 2013. The document is expected to be law shortly but HMRC are using these guidelines now.
Basically if you can answer yes to any of the questions on Page 8 of the notes you are not eligible to pay tax and you can ignore the remainder of the booklet. Most expats will fall under the Third question at para 1.5.
The Guidance Notes can be found at the following link
http://www.hmrc.gov.uk/international/rdr3.pdf
I hope that this helps.