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The UK Government was concerned that the day-counting rules discussed at E6.102F could be exploited and therefore introduced an anti-avoidance provision.

Days spent in the UK on which the individual is absent from the UK at midnight ('qualifying days') are subject to a deeming rule.

This deeming rule applies to an individual¹:

1. Ìý

   •ÌýÌýÌýÌý who has at least three UK ties for the tax year (see E6.102E details of the UK ties)

2. Ìý

   •ÌýÌýÌýÌý has been UK resident in one or more of the preceding three tax years, and

3. Ìý

   •ÌýÌýÌýÌý is present in the UK on more than 30 'qualifying days' in the tax year (see also 'Exception to the deeming rule for days in the UK related to coronavirus (COVID-19)' below)

A 'qualifying day' is one on which the individual is present in the UK at some time, but not at midnight. Where the rule applies, all qualifying days in excess of 30 in the tax year are treated as days spent in