The DTA's do apply, but they are only there to decide the order of taxation, not to remove taxation entirely, and to provide for foreign tax credits.
If you become non resident in a country where you call home, then you are just removing a country from that order.
So if you are ordinarily resident in the UK for tax purposes, and you work in Switzerland, you pay tax first in Switzerland at Swiss rates, and then any balancing payments due in the UK, based on the UK tax calculation, less foreign tax paid.
If you become non resident in the UK there is no balancing payment to make.
If you become non resident in a country where you call home, then you are just removing a country from that order.
So if you are ordinarily resident in the UK for tax purposes, and you work in Switzerland, you pay tax first in Switzerland at Swiss rates, and then any balancing payments due in the UK, based on the UK tax calculation, less foreign tax paid.
If you become non resident in the UK there is no balancing payment to make.
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