UK Non-residency question
I am living abroad and working for a UK charter company on a part time basis. I am in the UK for only 100 days a year, operating charter flights to the Mediterranean, Canary Islands and Egypt. My accountant has explained all the rules about becoming non-resident, i.e. no more than 90 days in the UK, etc, but there is one point I can’t get an answer for and maybe one of you non-residents may be able to help me.
The question is this; If I operate a flight leaving the UK in the evening that returns the next morning, say a Friday night TFS, is Friday considered a day in the UK or not? I have read references to the fact that if you are not in the UK at midnight, that day, in this case Friday, does not count towards your days in the UK. At present I am planning to leave the UK on days off to reduce my stay to below 90 days, but if these night flights reduce my residency days I may not have to.
I would be most grateful for any information from you non-residents.
GMS