What is the midnight rule in UK tax residency?

What is the midnight rule as a potential tie for UK expats trying to establish non-residence?

If you have a home in the UK a where you stay during a year the days in UK are scrutinised.

Over 30 days and UK stay past the midnight hour adds to your count of days resident.

A useful allowance for short business trip could become an automatic tie for UK a tax residence. Make sure you are not resident and don’t be haunted by the midnight hour rule.

Book a free review now to help with your tax residency.

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