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the date from which the UK Part of the year begin

MobyIT
Posted Sun, 29 Jan 2023 17:27:43 GMT by MobyIT
Considering the Split Year Treatment, we are uncertain about which day should we consider as "the date from which the UK Part of the year begin". 1. We arrived in the UK 2. BN(O) visa approved 2 months after we arrived in the UK 3. We stayed at our relatives home for the four months. We then started renting.
HMRC Admin 32
Posted Wed, 01 Feb 2023 10:52:50 GMT by HMRC Admin 32
Hi,

You should count a day as one spent in the UK if the individual was here at midnight at the end of the day. Do not include days of transit, if the individual arrives from another country on one day and leaves the UK the next day and does not engage in any activities unrelated to their journey while in the UK.

RDRM10615 - Residence: General Information: Average visits to the UK - how to calculate

Thank you.

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