Conceivably a UK resident could severe ties to the UK in accordance with those instructions and move to an oil state, perhaps in the Persian Gulf, that doesn't not tax individuals in the normal way (though of course still obtains revenue via customs charges, etc). Right? That would make the person "not a resident of a place that taxes income", though of course, still a tax resident who could be taxed. Also, unless said person was ok with living his/her entire life in this tax haven, dieing there, and not owning anything or living a substantial period of time in the same country as his/her family, that person would have to move home and pay taxes eventually.