EIM42840 | Residence or employment in the United Kingdom

Counting days spent in the United Kingdom

Under the Statutory Residence Test (SRT) there are a number of tests which count the amounts of days spent in the UK as part of that specific test. For example, the first automatic UK test. You should refer to the guidance (RFIG20000 onwards) which details the conditions attached to each specific test for more information.

Before the introduction of the SRT the number of days spent in the United Kingdom were counted for the purpose of an individual's residence status and the days for all visits to the United Kingdom during the tax year were added together (for tax years 2008 to 2009 - 2012 to 2013).

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 arrived in the UK on a Monday and departed on a Friday was counted as spending 4 days in the UK. Before 6 April 2008 the stay for these purposes would have counted as 3 days.

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