Counting Days

The SRT relies heavily on calculating ‘attendance days’ in the UK during the relevant tax year and therefore needs to understand what this term means. The day the basic rule exists, the person there is in the country at midnight. There are two exceptions to this:

The individual arrives as a passenger on the same day and leaves the UK the next day, and does not engage in activities unrelated to their route to and from the UK.
The man will not be in the UK at the end of the day but will be prevented from leaving for exceptional circumstances beyond their control and will be required to leave as soon as they are allowed.

Another rule applies where a person has resided in the UK for at least one of the last three tax years and has at least three ‘relationships’ with the UK. This is followed by the total number of ‘Midnight Days’, which is more than 30 on any given day, where the person can spend any time in the UK.