PPRuNe Forums - View Single Post - Longhaul into UK, watch out, you could become Resident & liable for income tax!
Old 2nd Apr 2009, 09:27
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This quote

under the 183-day rule to count as a day any day upon which an individual is in the UK at the end of that day (i.e. at midnight)
comes directly from the HMRC's own guidance -

To me that is pretty clear that your example would equal three days (ie midnights) in the UK
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