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advice on UK Personal Tax

I have been a UK non-resident since May 2010, fully employed during this time. Since then, I have visited the UK, but have remained well under the 91 day allowance. So, I understand that this means I am not liable to pay any tax for my earnings since May 2010 whilst I have been a non-resident. I am considering moving back to the UK in June 2012, so would start to pay UK income tax from that date once I become resident again. personal tax What is not so clear to me is the liability on any earnings I made whilst abroad if I were to spend this in the UK once I have returned. I am still a non-resident and my overseas earnings/savings are held in offshore accounts. I do not plan to transfer this to money to UK once I become a UK resident again, but I am considering using these funds to buy car/house etc in the UK. If I were to do so, would I be liable to pay tax?

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