RG7.2 - General Information: Average visits to the UK - how to calculate
To find out whether an individual's visits to the UK average less than 91 days a tax year you calculate the visits made in the period under review. This will normally be
- leaving the UK
- the period of absence from the UK up to a maximum of 4 years
- coming to the UK
- the 4 years before the year of arrival.
The calculation for the annual average visits is
| Total visits to the UK
(in days)
Period of absence (in days) | x | 365 = annual average |
If an individual leaves the UK, and you need to check the annual
average visits, the first review is made after 5 April of the tax
year after the year of departure.
For example, the individual left the UK on 5 June 1990,
visited for 28 days up to 5 April 1991 and for 42 days in 1991/92.
Review after 5 April 1992.
The annual average is
| (28 + 42) | x | 365 = 70x 365 = 38.13 days |
| (305 + 365) | 670 |
If the individual's absence extends over several years, the
pattern for determining the annual average is as follows (using 5
June 1990 as the original date of departure).
Review after 5/4/93, include visits from 5/6/90 to 5/4/93.
Review after 5/4/94, include visits from 5/6/90 to 5/4/94.
Review after 5/4/95, include visits from 6/4/91 to 5/4/95.
After the third review the year of departure is dropped from
the calculation. At each subsequent review the oldest year is
dropped so that there is a rolling period of 4 years being
reviewed.
Refer to CAR Residency (Residence & Domicile Technical
Team) Bootle if
- the visits in a tax year exceed 90 days
or
- you have any doubt or difficulty.
