The income tax regulations referring to UK residents whose money is earned outside the UK need to be simplified and made fair by making tax due proportional to time spent at home, as at present they are either not paying anything for time spent in the UK or are paying for time spent out of the UK.
Why does this idea matter?
At present UK residents who work overseas can opt to become non – resident for tax purposes if they spend less than an average of 91 days per year in the UK, and merchant seamen are allowed to spend up to 183 days per year in the UK and by passing several other stringent tests can get get a 100% income tax discount.
If HM Revenue and Customs were able to calculate how long a UK resident had spent in the UK during a tax year by referring to UK Borders Agency records (obtained as our passports are scanned whenever we leave and return to the UK), and then to charge a proportional fraction of the tax which would have been due if they had been resident for tax purposes, then HM government would be getting an amount of tax from normally well paid people working abroad which would be directly related to how long they spent in the UK enjoying the commensurate privileges.
Also, taking this idea to it's logical conclusion and applying it to all UK taxpayers, people could get a discount if they travelled abroad on business, and even while on holiday overseas, and tax exiles would also have to pay while in the UK. These arrangements would encourage businesses to develop overseas trade, stimulate the travel industry, and maybe even win votes by giving people a small tax discount and getting tax from wealthy individuals who are currently tax exiles but seem to spend quite a bit of time in the UK.
In conclusion this would seem to be a fair idea as people would pay tax proportional to how long they spend in the UK, and it would be easy to administrate as the required information would be easily obtained and difficult to falsify.