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IR20

Booklet IR20 contained two concessionary approaches to the statutory day-counting test which determined whether an individual was within the UK (ITA 2007, s 831, see E6.124F)¹, and also extended the principle of day-counting into situations other than the statutory test. The following commentary sets out, in turn, the original IR20 position, the challenges to this guidance, and the position up to 5 April 2013.

The two concessionary approaches were:

1. Ìý

   (a)ÌýÌýÌýÌý ignoring days of arrival and departure, and

2. Ìý

   (b)ÌýÌýÌýÌý ignoring days spent by a temporary resident in the UK because of illness or other exceptional circumstances other than for the UK day count under the statutory 183-day legislation, see E6.124F

In Wilkie v CIR² the Crown argued that part days should be treated as whole days. The court disagreed, but said that the actual fraction of each day could be taken into account. According to HMRC:

'…that approach was thought to be too much of an administrative burden both for the individuals concerned and for