Paying tax on return to the UK

Hi Everybody,

I know that there have been alot of threads on how long people have to stay out to avoid paying tax etc, but I couldn't find a thread on what happens if you return early. My Fiance worked out he needed to be out in Qatar 18months to enable him to return to the UK without paying any tax (he went out at the start of this month and needs to be out from april to april). Anyway, things have changed and he has the possibility of a good job offer back in the UK starting next summer. I was wondering if anyone has any experience of returning to the UK without being out there for a full taxt year? His salary is being paid in to a Qatari Bank Account and not being transferred home. Does he have to declare his earnings on return to the UK or does the Inland Revenue somehow know his earnings?

Thanks in advance!

Beth