In the midnight hour
How many days was I resident in the UK during the tax year? My guidance from a Tax services provider for helping to work this out:
Generally, an individual will be treated as being in the UK on any day where he or she is in the UK at the end of that day (i.e., at midnight).
There are two main exceptions to the basic rule on location at midnight:
- Where an individual arrives in the UK as a passenger on that day and also leaves the UK by the end of the next day without engaging in any activities that are substantially unrelated to the individual’s passage through the UK, the day of arrival is not counted as a day in the UK.
- Where the individual is only present in the UK at the end of the day due to exceptional circumstances (see below), the day is not counted as a day in the UK provided he or she intends to leave the UK as soon as circumstances permit and the limit for such days is not exceeded.
Exceptional circumstances apply when circumstances beyond the individual’s control prevent him or her from leaving the UK. For example, national or local emergencies such as war, civil unrest or natural disaster; or sudden or life-threatening illness or injury for the individual themself or a close family member. The exception is restricted to a maximum of 60 days in any UK tax year (6 April to 5 April).