Employed abroad for a full tax year / notice periods

[paulj76]

For the purposes of HMRC's rules on non-residency for a person who is employed abroad for a full UK tax year, is it the case that one is still considered employed abroad even when under a notice period? So, for example, if someone has a three month notice period and gives notice on, say, 10 January, such that the employment abroad ceases on 10 April, would this cause any issues when returning to the UK on, say, 11 April in relation to not paying UK tax in respect of the previous tax year (because part of the full tax year spent working abroad had been spent under a notice period)? I would have thought that "employed" includes the period during which notice to terminate the employment contract has been given, but would be very grateful to hear from anyone who has heard of a different interpretation from the Revenue. Thanks very much in advance!

[RMC]

Having overseas employment, whether under a notice or not, will not in itself suffice to establish non-residence in the UK. The employee should also work full-time, incl. during his notice period.

[paulj76]

Thanks very much for your reply - much appreciated.