No, I do not think it has. A tax authority cannot force you to set up residency somewhere else, and actually they don't care. They only care if you have established residency in their own territory or not. It is true that residency in another country can be one, but by no means the only, way to prove that you do not any longer have residency in your first country. To make this even more complicated; you can actually have residency in many countries, so a new residency actually does not prove anything.

I think there is a special branch of 'revenue' that deals with these 'non-resident anywhere' issues and I think it is located in Plymouth or somewhere down that way.