Tax Attorney

Got it slightly wrong (my tax exams clearly didn't make it all stick)

Basic thing is if you earn money overseas and you are not resident in UK (resident is determined by virtue of how long you are in the country in a tax year) then you don't have to pay anything even if you repatriate the money.

See

http://www.direct.go...

Aaaah...if only I clicked on your link! Thanks Super7

Meaning of ‘resident’, ‘ordinarily resident’ and ‘domiciled’
Resident

* if you’re in the UK for 183 days or more in a tax year, you’re a ‘resident’ for that year for tax purposes
* if you come to live in the UK permanently or to remain for three years or more you’re resident from the date of arrival
* you’re also treated as resident if you’re in the UK for an average of 91 days or more in a tax year (worked out over a maximum of four consecutive tax years)

Ordinarily resident

* if you’re resident in the UK year after year you will normally be treated as ‘ordinarily resident’
* you’re treated as ordinarily resident in the UK from the date you arrive if it’s clear that you intend to stay for at least three years

Domiciled

* your domicile is normally acquired at birth, but this is a general law concept covering a range of factors

You can be more than one of these – or none.

If anyone is coming from the UK, the Inland Revenue booklet IR20 is pretty helpful - you can either ring up the IR and they'll send a copy F.O.C, or it's on PDF on the website - quite a few pages to print though!

you should have filled out a P85 form before you left the UK and attached your P45 (section B I think) this tells the Revenue that you are out of the country