Income tax - returning non UK resident

Hi, I plan to work abroad for a period of 2 years. During this time I will not be classed as a UK resident. I am already studying abroad and am not a UK resident this tax year. I plan to start work in October 2024 and return to the UK permanently and get a job in October 2025. The country I plan to work in has no income tax. Based on the fact that I plan to return to the UK and get a full time job in October 2025, I will paying income tax and NI on on my earnings, will I be expected to pay tax on the earnings I made abroad from April 6 2025 to September 2025 as I am assuming I will become a tax resident for that year as I will return in October and start working again? Or will the earnings be tax free as they were made abroad at the time of me being a non UK resident?

Hi Chrono73,
You would need to reveiw the guidance on tax residence here:
RDR3 Statutory Residence Test
And take the statutory residence tests.
If you are considered not tax resident for the whole tax year, then you would be taxable only on your world-wide income from arrival in the UK.
If you are considered tax resident for the whole tax year, then you would need to consider the guidance that covers split year treatment.
If split year treatment applies, you only declare world-wide income from the date you arrive in the UK, if it doesn not apply, you declare your world-wide income for the whole tax year and claim a Foreign Tax Credit for any foreign tax paid.
Thank you.