Landing at 2350 in UK is it a midnight?

[Barney2201]

Does anyone know when HMRC count you as being in the UK?

Is it when your plane lands or when you clear passport control and enter land side?

I bounce a lot into the UK and live by the 90 midnight rule but would like to know if I can just wait to enter after midnight or it's based on something else?

 

[Martin Everson]

RDRM11710 - Residence: The SRT: Days spent in the UK: What is meant by a day spent in the UK​

An individual is considered to have spent a day in the UK if they are here at the end of the day (midnight). This is subject to:

• the deeming rule (see RDRM11720) which will count certain days even though they were not here at midnight
• transit days (see RDRM11730)
• time spent in the UK due to exceptional circumstances - those days may not count towards the total day count for certain parts of the SRT

If an individual considers that they have been in the UK at the end of the day because of exceptional circumstances, and that this will have a bearing on their residence status see RDRM13220 and RDRM13230. These detail those parts of the SRT where exceptional circumstance days may, or may not be taken into account when counting the number of days spent in the UK.

https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm11710

The airside as opposed to landside may be considered transit time by HMRC and should not count as days towards any SRT.

https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm11730
P.S I would not want to argue that case in court with HMRC that you waited to enter landside after landing as the transit is artificial...lol

 

[daniels27]

I would assume that the actual time spent in UK will count and not the passport control time. Please see below publications and also the fact, that there is no passport control on the Isle of Ireland.

https://community.hmrc.gov.uk/customerforums/pt/2a742535-b30f-ee11-a81c-000d3a8751e3

Q: When calculating the days in the UK, I am also unsure how it works. I have been in the UK for 2 days so far since starting the new job, but the flight to the UK from Portugal landed at 23:45 on a Thursday. By the time they got us off the plane, and to passport control, it was actually 00:10 on Friday morning when I had my passport scanned at the UK border by border force (technically in the UK).
HMRC: For days in the UK, the transit days dont count so even though you arrived at 11:45 this was in transit.

https://www.taxjournal.com/articles/fb-2013-statutory-residence-test-18122012

Unlikely avoidance: In the June condoc the government suggested that a special rule would be required for those who regularly move in and out of the UK on the same day in order to manipulate the residence rules (June condoc, para 3.153). This would either seem to require a taxpayer to fly in and out of the country on a large number of days or else to be based in Northern Ireland and to regularly walk across the border with the Irish Republic and back shortly before and after midnight. It is difficult to believe that the population of people sufficiently rich to make that worthwhile and sufficiently indifferent to their own comfort to be willing to do so will be large enough to justify the complication caused by specific provisions to frustrate such behaviour.

https://assets.publishing.service.g...19e77eb75/condoc_responses_srt_or_summary.pdf

 

[daniels27]

Barney are you still in Sark? Whom would you recommend to open a company on Guernsey? Any recommendations where to get a cheap house for a resident director?

 

[JohnLocke]

Whom would you recommend to open a company on Guernsey?

Would like to know that too, I know the question has been asked a few times before without real good answers to reliable CSP's.

 

[daniels27]

Would like to know that too, I know the question has been asked a few times before without real good answers to reliable CSP's.

For non resident active companies that you want to manage yourself, my research found those:
Sovereign, Redwood, Invicta, Fort Group, Trident, Mourant
https://www.guernseyregistry.com/154019
If you are resident in Guernsey, you can manage the company yourself and things are cheaper:
https://www.guernseyregistry.com/article/153993/Local-Trading-Companies---Company-Formation-Agents