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Posted Wed, 06 Sep 2023 15:54:58 GMT by Amitia Wood
Dear Sir/Dear Madam, I have lived in the UK for 20 years and I have recently moved to Spain. I am trying to count the days where I have lived in the year, in order to see whether I am resident in UK or in Spain. Could you please tell me the following: - What happens with holidays abroad?, do they count as days of "residency" in the "country of departure", or in the "country of arrival"? - What happens with the actual day when one takes the flight?, do they count as "residency" in the "country of departure", or in the "country of arrival"? Thank you very much for your help. Kind regards.
Posted Tue, 12 Sep 2023 15:01:12 GMT by HMRC Admin 10
They count as days outside of the UK, so are not included when working out your days in the UK.  
The end of day (midnight) is used to count the days.  Eg. An individual arrives in the UK on 10 June and depart on 12 June.
This would be counted as 2 days, as they were in the UK at midnight on 10 & 11 June, but not on 12 June.
Posted Mon, 23 Oct 2023 14:13:35 GMT by Amitia Wood
Thank you very much for this reply. However, I asked the Spanish Tax Authorities and the said that "holidays" count as something called "sporadic days", and that thee holidays should be counted as "days in the UK", for tax residency purposes. I was on holiday in Spain (visiting my family): for 10 days in January 2023, and also for 15 days in April 2023.... Do I take these days as "days lived in the UK", or as "days lived in Spain"..., for calculating how many days I am resident in the UK / Spain? Since 12 July 2023, I live in Spain. My family is also living in Spain. If you could clarify it, I would be very grateful. Many thanks. Can I choose to
Posted Thu, 26 Oct 2023 15:06:04 GMT by HMRC Admin 20
Hi Amitia Wood,

The dates you mention cover 2 different tax years and as you only left the UK in July 23, it will be the 23/24 tax year that you are looking at, this cannot be determined as yet as the year has not finished for you to confirm your number of days in each country.
For the 22/23 tax year, if you spent more than 183 days in the UK you are resident here. please see further guidance at RDR3: Statutory Residence Test

Thank you.

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