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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Residence: General Information: Average visits to the UK - how to calculate

Calculating an individual’s annual average days in the UK is a useful indication of the extent of their connection to the UK. It may also indicate if - when they have visited the UK frequently - if they have become resident here.

You should count a day as one spent in the UK if the individual was here at midnight at the end of the day. Do not include days of transit, if the individual arrives from another country on one day and leaves the UK the next day and does not engage in any activities unrelated to their journey while in the UK.

To find out whether an individual’s periods spent in the UK average less than 91 days a tax year you calculate the visits made, this will normally be

  • leaving the UK

    • the period of absence from the UK up to a maximum of 4 years
  • coming to the UK

    • the 4 years before the year of arrival

If you need to calculate for the annual average days spent in the UK, you do so like this

Total days in the UK (in days) x 365 = annual average visits Relevant tax years (in days)

The annual average is calculated over the number of years an individual has been visiting

For example,

An individual left the UK on 5 June 2007 and were in the UK for:

28 days in the tax year 2007-08 (305 days in the remainder of the tax leap year)

42 days in the tax year 2008-09 (365 days in the tax year)

60 days in the tax year 2009-10 (365 days in the tax year)

The annual average is

2007-08 28 ÷ 305 x 365 = 33.5
2008-09 (28+42)÷(305+365)x365 = 38.13
2009-10 (28+42+60)÷(305+365+365)x365 = 41.8

The calculation looks at a maximum of visits in the most recent 4 years since leaving the UK.

Refer to Specialist Personal Tax, PTI Advisory, Residence & Domicile Technical Team Bootle if you have any doubt or difficulty