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HMRC internal manual

Employment Income Manual

Residence or employment in the United Kingdom

Counting days spent in the United KingdomThe number of days spent in the United Kingdom are counted for the purpose of an individual’s residence status and the days for all visits to the United Kingdom during the tax year are added together.

Before 6 April 2008 the days of arrival in, and departure from, the United Kingdom on the occasion of each visit were ignored. But Finance Act 2008 introduced a new rule from 6 April 2008 to include the day of arrival in the UK. Consequently an employee or office holder who arrives in the UK on a Monday and departs on a Friday is counted as spending four days in the UK. Before 6 April 2008 the stay for these purposes would have counted as three days.

Different rules apply for counting days for purposes other than residence status.