Cavortingcheetah,
Thank you for your comments. I am not a revenue employee.
My family and I moved abroad lock, stock and barrel last year. I now work part time mid-May to mid-September. My home is abroad. All I have left in the UK is my uniform and a car.
If you can answer my question I would be most grateful.
GMS
PS This is what I found at the Revenue website, but still not clear.
Different approach when identifying days of absence
The guidance set out above only applies to Section 192A(1)(a) and 193(1)(a); when considering where the duties of an employment are performed.
Days of absence from the United Kingdom for the purposes of Section 192A(1)(b), 193(1)(b) and paragraph 3 Schedule 12 ICTA 1988 are decided according to the location of the employee at midnight. If at midnight the employee is outside of the United Kingdom (see SE33032) then the day that ended at midnight counts as a day of absence. The special rules provided by Paragraph 5 Schedule 12 do not apply.