If you're in the UK for 183 days or more in a tax year, you're resident for that year for tax purposes, agreed? Logically then, if you're not resident in the UK for 183 days or more in a tax year, you're not subject to UK tax,yes? If anyone has a reference to clarify the above, I'd appreciate your sharing it. Then I can write and tell them where to get off. Tried searching the IR website but no joy. I did find this on British expats though; Clicky Thanks in advance.