c Your absence from the UK and your employment abroad both last for at least a whole tax year (April to April) During your absence any visits you make to the UK total less than 183 days in any tax year, and - the length of each stay, on the average, is less than 91 days per tax year. (The average is taken over the period of absence up to four years. Any days spent in the UK because of exceptional circumstances beyond your control, for example the illness of yourself or a member of your immediate family, are not normally counted for this purpose.)
Offshore Finance Guide Continued - Conditions
If you meet all the above conditions, you are treated as not resident and not ordinarily resident in the UK from the day after you leave the UK to the day before you return to the UK at the end of your employment abroad. You are treated as coming to the UK permanently on the day you return from your employment abroad and as resident and ordinarily resident from that date.

(Source: UK Inland Revenue).

Offshore Finance Guide Continued - Offshore company
 Offshore company
As the name suggests, this is a company that has been set up in an offshore jurisdiction.

Useful for those who wish to ‘distance themselves’ from their assets, but coming under scrutiny from onshore governments who believe they are frequently being used to evade tax. Useful website for the legal uses of offshore companies is www.ocra.com.

Offshore fund
A fund that is domiciled offshore and pays income either free of tax or at a cheaper tax rate than onshore centres.
Offshore Finance Guide Continued - Offshore trust
 Offshore trust
Offshore trusts were first set up to ensure individuals can pass on their assets to the people they choose rather than to those that the state selects.
However, in many countries trusts are not recognised. French law, for example, is based on the Napoleonic Code and as such, investors in countries whose laws are based on this code, could face legal complications.