Quote BRAL: ''The rules are cavok:
•Normally if you leave the UK to work abroad full-time, you will become not resident and not ordinarily resident in the UK if:
•your absence and employment from the UK covers a complete tax year (that is 6 April to 5 April)
•you spend less than 183 days in the UK during the tax year
•your visits to the UK do not average 91 days or more a tax year over a maximum of four years''.
The rules are written, but like many they are far from CAVOK. Like all rules laid down by British Governemnt agencies, they are shrouded in a certain amount of mist - which is the HMRCs prerogative to interpret them as they see fit. Someone mentioned the distinction between Domicile and being Ordinarily Resident. Domicile is quite clear. However, the 'Ordianarily Resident status' is open to intepretation - from HMRC as well as the taxpayer and if they think that you are Ordinarily Resident, then the onus is on you to prove it under the 'Distinct Break' classification.
I left the UK in 2005 and on advice from my accountant I made a distinct a break as possible. He advised me that HMRC may want to interview me - and they did, by phone. During the interview, I was asked questions such as "and where will you keep your car?''. An answer that I would keep it in long term airport parking would have jepoardised my 'break'.
I suspect it depends on the mood and humour of the tax inspector who reviews your case, but I would suggest keeping a property in the UK which you don't rent out, or even a wardrobe full of clothes will seriously harm your case for being non resident.
A PM is on the way with the details of my accountant.