It is very important for individuals wishing to be considered non-UK residents to keep detailed records of their travel into and out of the UK.

In 2009 in the case of P Daniel the taxpayer moved to Brussels and bought a home in the south of France, but failed to make any letters, faxes or emails available to HMRC during their investigation. The judge ruled that the taxpayer had been “singly negligent in claiming non-UK residence”, and his appeal was duly dismissed.