There’s 2 reasons for deferring payment as I understand.
1st, he would be resident in the UK in 23/24 due to when he left.
2nd, Saudi Arabia deems you resident there after 2 years so it’ll not be until he’s been there 2 years that he’ll receive full payment.
The reality is likely to be closer to the first. He’s employed under contract. Depending on the terms of termination or transfer then he’ll be entitled to some or all of the wages for the 6 months he’s been there. He’ll be taxed in the UK as he didn’t spend 6 full months in Saudi Arabia.
1st, he would be resident in the UK in 23/24 due to when he left.
2nd, Saudi Arabia deems you resident there after 2 years so it’ll not be until he’s been there 2 years that he’ll receive full payment.
The reality is likely to be closer to the first. He’s employed under contract. Depending on the terms of termination or transfer then he’ll be entitled to some or all of the wages for the 6 months he’s been there. He’ll be taxed in the UK as he didn’t spend 6 full months in Saudi Arabia.