With the impending conflict in Iraq, the Foreign Office has recommended all Britons living and working in Kuwait leave unless it is absolutely necessary they stay.
In 1990 when Saddam Hussein invaded Kuwait, Britons were advised in the same way but were temporarily excluded from the usual UK residency taxation laws. No similar offering has been made this time, leaving Britons fleeing Kuwait to the UK open to tax bills.
A Treasury spokesperson said that a change in the tax rules for these people would be considered because of the Foreign Office recommendations.
If the rules are changed for Britons arriving from Kuwait it is likely that the days spent in the UK will not count towards the 90 days that mean you would be treated as a UK resident for tax purposes in that year.