The tax situation of overseas workers is not really about the provision of services to a wife or husband that you have left behind in the UK it about whether you are actually non resident for tax purposes and the general points above are broadly correct, clearly if you as a single person decide to go and live and work in Canada or Australia and severe all meaningful ties with the UK then your tax liability for earnings overseas is none of HMRC business and yes you can still come back to visit family and friends subject to the number of days that you stay.
But and it's a big but that's not what we're talking about here is it? and the revenue know it!
What were talking about here is pilots with no UK job options who have taken up employment with non UK airlines from the sandpit to FR who appear to work overseas, but in reality do not meet the very strict tests awaiting royal accent by HMRC and there are hundreds of them if not a 1000+ plus, who earn their crust overseas but pay no tax on their earnings, either because they are working in Dubai or they are sort of self employed or have not registered with the tax authority and are paid gross.
So if you work for EK or Eithad and pay no tax, but live in the sand pit with your wife/girlfriend/boyfriend then you have nothing to fear from HMRC, but if you work in the above, but get home when you can to a home that you own and have unfettered access then the view of HMRC is that you have not severed your ties with the UK and YOU WILL BE LIABLE FOR TAX, if you work in another country, normally but not exclusively within the EU then if you can demonstrate that you have paid tax in that country then you may not have any tax liability in the UK
So in simple terms if you are not paying tax on your income but are connected to the UK through wifey property kids then " you be f**ked"
Remember your electronic finger print is everywhere, just have a look at your credit card statement, your mobile phone bill,Facebook page, ( just seen a mate tonight on Facebook " at xxx airport business lounge, home to see girlfriend & daughter for 10 days, can't wait" ) so if you think your clever, then budget on €50k a year in fines, penalties and interest, then you covered