Finance Act 2013

Days spent U.K.

22 (1) If P is present in the UK at the end of a day, that day counts as a day spent by P in the UK. U.K.

(2) But it does not do so in the following two cases.

(3) The first case is where—

(a) P only arrives in the UK as a passenger on that day,

(b) P leaves the UK the next day, and

(c) between arrival and departure, P does not engage in activities that are to a substantial extent unrelated to P's passage through the UK.

(4) The second case is where—

(a) P would not be present in the UK at the end of that day but for exceptional circumstances beyond P's control that prevent P from leaving the UK, and

(b) P intends to leave the UK as soon as those circumstances permit.

(5) Examples of circumstances that may be “exceptional” are—

(a) national or local emergencies such as war, civil unrest or natural disasters, and

(b) a sudden or life-threatening illness or injury.

(6) For a tax year—

(a) the maximum number of days to which sub-paragraph (2) may apply in reliance on sub-paragraph (4) is limited to 60, and

(b) accordingly, once the number of days within sub-paragraph (4) reaches 60 (counting forward from the start of the tax year), any subsequent days within that sub-paragraph, whether involving the same or different exceptional circumstances, will count as days spent by P in the UK.

Modifications etc. (not altering text)

C1 Sch. 45 para. 22 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(4)

23 (1) If P is not present in the UK at the end of a day, that day does not count as a day spent by P in the UK. U.K.

(2) This is subject to the deeming rule.

(3) The deeming rule applies if—

(a) P has at least 3 UK ties for a tax year,

(b) the number of days in that tax year when P is present in the UK at some point in the day but not at the end of the day (“qualifying days”) is more than 30, and

(c) P was resident in the UK for at least one of the 3 tax years preceding that tax year.

(4) The deeming rule is that, once the number of qualifying days in the tax year reaches 30 (counting forward from the start of the tax year), each subsequent qualifying day in the tax year is to be treated as a day spent by P in the UK.

(5) The deeming rule does not apply for the purposes of sub-paragraph (3)(a) (so, in deciding for those purposes whether P has a 90-day tie, qualifying days in excess of 30 are not to be treated as days spent by P in the UK).

Modifications etc. (not altering text)

C2 Sch. 45 para. 23 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(5)