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The basic pre-April 2013 ITA 2007, ss 831–832 definitions of a day of presence in the UK for tax purposes were repeated in the statutory residence test (SRT) legislation¹.

The general rule is that where the individual is present in the UK at midnight at the end of the day, this is counted as a UK day for the purposes of the SRT².

However, a day spent in the UK at midnight is not counted as a UK day where³:

1. Ìý

   •ÌýÌýÌýÌý the individual is in-transit through the UK

2. Ìý

   •ÌýÌýÌýÌý the individual is prevented from leaving the UK due to exceptional circumstances

3. Ìý

   •ÌýÌýÌýÌý the individual is in the UK for 'an applicable reason related to coronavirus disease'

These exceptions are discussed below.

Even where the individual is present in the UK but leaves before midnight, this may be counted as a UK day if the anti-avoidance deeming rule in FA 2013, Sch 45, Pt 2, para 23 applies. See E6.102G.