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, I have a non domicile who has been outside of the UK for

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I have a non domicile who has been outside of the UK over 6 years, he is looking to return to the UK on a full time basis, he was only in the UK days last year.
1. Do his additional 30 days carry forward into this year to allow a total of 120 days in country?
2. What are the rules with regards ***** ***** on his income from employment in UAE?
Many thanks
Steve, I'm Keith and happy to help you with your question.
In theory the permitted 91 days in the UK per year whilst retaining non resident status may be averaged out over four years. The general consensus of opinion from experts of this site is never to exceed the magic 91 days in any one year.
On arrival in the UK to take up residence he should notify HMRC. They will then split the year of arrival into two portions, one non resident and one resident and make him resident next tax year. As his UAE income derives from a time when he was non resident it will not be subject to UK taxation.
The Telegraph has the following pithy advice upon the subject:
'The key benefit of being a non-dom is that it allows you to avoid paying income or capital gains tax on investments kept overseas as long as you do not bring the income or the gains into the UK. You can also avoid inheritance tax on property held overseas.'
Further advice from a Grant Thornton partner [edited] may well be relevant:
'If you were born in the UK to a UK father it is very unlikely you are going to be able to benefit from the special treatment available to non-doms, but if you or your parents have come to this country from overseas, you may be missing out if you are not already claiming non-domiciled status on your tax return.'
I do hope I have been able to shed some light on your non doms position within the parameters of your query..
bigduckontax and other Tax Specialists are ready to help you
Thank you support.