How to claim back emergency tax paid without P45 (in the UK)?

As an UK expat spending less than 90 days a year in the UK can I claim back all tax paid in the UK?

• tax paid in the UK,HMRC view me as non-resident?

• Answer:

  If you are resident in the UK, you are liable to UK tax on your earnings regardless of where they are earned. So, to be not liable, you have to become non-resident. You cannot simply declare yourself as non-resident. Whether you are resident or not falls on the facts. The number of days you spend in the UK does not determine your residence status, but it is a factor that can be taken into account. You will be treated as non-resident if you have left the UK to take up a contact of full time employment that will last for a complete tax year - from 6 April to 5 April. If, for example, you left the country in June 2009 you would need to have a contract that lasts until at least 6 April 2011 (out of UK for tax year 6 April 2010 to 5 April 2011). In that time you can only visit UK for up to 183 days in any tax year, but the total of your visits must not average more than 91 days per tax year over a 4 year period. You will also be treated as non-resident if you leave the UK permanently and have evidence to support this intention. If you have no evidence of this, you can still be treated as non-resident as long as you have gone abroad for a settled purpose that will last for at least 3 years. Again the 183 and 91 days average rules will apply. Chapter 8 (from page 50) of HMRC6 is very useful, as is Chapter 2 of IR20 (for periods before April 2009) although the rules haven't changed for establishing residence.