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Definition of ‘midnight’ when calculating length of time in UK for tax purposes.
My client is not UK resident based on any of the self-assessment automatic tests nor is he automatically non-UK resident. Therefore he must monitor his UK days (midnights) on the basis that he already has two UK ties (accommodation tie and 90 days in the UK in one of the previous two years). He is a ‘leaver’ who was previously UK resident for many years.
The client has to avoid creating any additional UK ties. We are considering the calculation of the ‘country tie’ which applies if the client spends more midnights in the UK than any other country.
My client took a flight from Heathrow at 20.55 UK time which landed in Budapest at 00.25 local time. The flight takes two and a half hours so using UK time the client was in Hungary at midnight but he was in transit according to local time....
