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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

From
HM Revenue & Customs
Updated
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Residence: General Information: Counting days

Residence is not purely a matter of day counting. The number of days spent in the UK is one factor which needs to be considered alongside others.

When you are counting the number of days an individual has been present in the UK during a tax year you must include all of the days in which they have been in the UK at the end of day (that is, midnight), remembering that February has 29 days in a leap year.

Note: that the days of arrival in and departure from the UK for each visit up to 5 April 2008 are ignored (refer to EIM42840).

Date(s) of  
arrival Date(s) of
departure Number of days
Up to 5 April 2008 Number of days
From 6 April 2008        
         
  a) 10 June 12 June 1 2
  b) 20 April 20 October 182 183
  c) 8 April      

d) 31 July

e) 12 January

Total 23 May

24 November

5 February 44

115

23

182 45

116

24

185      
  f) 5 October 30 April 182 days in 1990-91
24 days in 1991-92 183 days in year 1
24 days in year 2      
  g) 5 October (Leap year inc 29 February) 30 April 183 days in 1991-92
24 days in 1992-93 184 days in year 1
24 days in year 2

Remember that there are different rules for counting days for the 100% foreign earnings deduction (refer to RDRM10615). In those cases the day of arrival is counted and the day of departure is ignored. Be careful not to mix up the two [refer to EIM40106].

For all taxation purposes the territorial sea is part of the UK. Days spent in UK territorial water; that is within the 12 mile limit, are days spent in the UK [refer to EIM67105 and EIM67110].