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Today’s Budget has relaxed the proposed rules for counting the days spent in the UK when determining whether someone is resident in the UK for Tax purposes. It had previously been announced that days of arrival and departure would be counted.

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.