What are the UK rules re tax on foreign earnings?

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What are the UK rules re tax on foreign earnings? 

There are new rules (since 2013) for people working overseas over a whole tax year. The old rules said you are treated as non-resident (UK income tax is not charged) if you ‘worked in the same overseas employment for a whole tax year and visited the UK for less than 91 days’.

The new rules are more complicated: Now you must consider the 183 day rule; and some Automatic tests, and then, if these do not give a clear-cut answer, you must consider your ties to the UK.

Automatic tests:  If you spend 183 days or more in the UK in a tax year, you are UK Resident.  If not, you must consider the Automatic Overseas tests.  If these are not satisfied, you must consider the Automatic UK tests.  Then -if these are not clear-cut, you must consider the ‘sufficient ties tests’.

Sufficient ties tests: These examine your UK ties: whether you work here; whether you have family and or a home here; how long you stay here – compared to elsewhere.  The more ties you have, the shorter period you can spend in the UK to qualify as non UK Resident.

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