Income tax for Ex-pats working in Abu Dhabi

I have a client who is about to start a 3 month contract in Abu Dhabi. He will start work in Mid August.
Whilst I realise he will not have income tax deducted at source in UAE, what happens if he returns after the 3 months and starts another contract in UK?
What is the  income tax position if he stays in UAE and starts another contract, or has the first one extended?
Is it right that he has to spend the whole of a tax year resident outside the UK to ensure that there is no UK income tax levied on the income earned in a period overseas?
Sorry these are quite basic questions, but in new area for me.

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