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.