Budget 2008 - Relaxation on Residence Test and Day Counting Rules
Today’s announcement means that only days where the individual is present in the UK at midnight will be counted as a day of presence in the UK for residence tax purposes. That is days of arrival but not departure.
There is an additional exemption for passengers in transit between two places outside the UK even if they are here at midnight.
Further details can be found here.
Date: 12th March, 2008
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