RG7.1 - General Information: Counting days
When you are counting the number of days an individual has spent in the UK all visits to the UK during the tax year are added together. Remember that February has 29 days in leap years. But the days of arrival in and departure from the UK for each visit are ignored. (See SE42840).
EXAMPLES
| Date(s) of arrival | Date(s) of departure | Number of days |
| a) 10 June | 12 June | 1 |
| b) 20 April | 20 October | 182 |
| c) 8 April
31 July 12 January | 23 May
24 November 5 February | 44
115 23 182 |
| d) 5 October 1990 | 30 April 1991 | 182 days in 1990-91
24 days in 1991-92 |
| e) 5 October 1991 | 30 April 1992 | 183 days in 1991-92
24 days in 1992-93 |
Remember that there are different rules for counting days for
the 100% foreign earnings deduction (see RG7.7). In those cases the
day of arrival is counted and the day of departure is ignored. Be
careful not to mix up the two. [See SE40106]
For all taxation purposes the territorial sea is part of the
UK. Days spent in UK territorial waters, that is within the 12 mile
limit, are days spent in the UK. [See SE67105 and SE67110]
