How this count works
Counts recorded UK dates in the tax year beginning 6 April. Review dates on which you were not in the UK at midnight and permitted exclusions. Date-only travel records cannot establish midnight presence or deemed days.
Choose a personal day limit based on your residence history and UK connections. At least 183 UK days is an automatic residence test; fewer days can still establish residence. The counter does not decide the work, home, deemed-day, exceptional-circumstance or split-year rules.