<<Should you pass the waypoint at 09:05:28 = 09:05, unless you make a report and have it received in less than 2 seconds, ATC will receive the report at 09:06 or later. Do you want them recording the time as the time you passed the waypoint or the time you make an R/T report???
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Not going to make a ha'porth of difference. Where I worked, clocks weren't that accurate any way.