Can a Crown servant be treated as Not Resident and Not Ordinarily Resident in the UK for UK tax purposes?

Yes. The rules for deciding the residence status of UK Crown Servants are the same as for other groups of employees.

If you leave the UK to work full-time abroad under a contract of employment, you are treated as not resident and not ordinarily resident if you meet all the following conditions:

• your absence from the UK and your employment abroad both last for at least a complete UK tax year following the year of your departure from the UK
• during your absence any visits you make to the UK total less than 183 days in any tax year, and average less than 91 days a tax year

The HMRC booklet HMRC6 (PDF 560K) Residence, Domicile and the Remittance Basis gives further information regarding the rules of residency if required.

Your residence status would be determined on receipt of a completed form P85.