Introduction Details of the Schedule Days spent
47.Paragraph 22 specifies what counts as a day spent in the UK for the purposes of this Schedule.
48.Sub-paragraphs (1) and (2) of paragraph 22 specify that if P is in the UK at the end of a day, that day will count as a day spent in the UK, subject to the two exceptions set out in sub-paragraphs (3) to (6) of paragraph 22.
49.Sub-paragraph (3) of paragraph 22 specifies that where P is in transit through the UK, leaves the UK the day after arrival, and does not engage in any activities substantially unrelated to their transit, then the day of arrival will not count as a day spent in the UK.
50.Sub-paragraphs (4) and (6) of paragraph 22 specify that where P is only present in the UK at the end of a day because of exceptional circumstances beyond P’s control that prevented P from leaving, and P intends to leave as soon as those circumstances permit, that day will not count as a day spent in the UK up to a maximum of 60 days in a tax year.
51.Sub-paragraph (5) of paragraph 22 gives examples of circumstances that may be exceptional.
52.Paragraph 23 provides that if P is not present in the UK at the end of a day that day does not count as a day spent in the UK, subject to the exception provided by the deeming rule in sub-paragraph (4).
53.Sub-paragraphs (2) to (4) of paragraph 23 provide that even if P is not present in the UK at the end of a day, that day will count as a day spent in the UK if P was UK resident in one or more of the 3 tax years immediately preceding the tax year in which the day falls, P has 3 or more UK ties for the tax year in which the day falls and P is present in the UK at some point (but not at the end of the day) on more than 30 days in that tax year. Where this deeming rule applies, only the excess over 30 such days is added to the tally of days spent in the UK.
54.Sub-paragraph (5) of paragraph 23 provides that in establishing whether P has 3 UK ties for a tax year, the deeming rule in sub-paragraph (4) does not itself apply in calculating whether P has a 90-day tie.