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I live in the UK but work abroad in a non-EU country...?

• I understand that I am liable for UK Income tax, rightly so, should I be in the UK for more than 90 days per tax year (I believe this is averaged over four years?). My question: Supposing I arrive back in blighty at five-to-midnight (by way of example), does that count as one of my 90 tax-free days? Many thanks

• Answer:

  The Revenue are looking into changing the rules for counting days for residency purposes but at the moment you don't count the day you come in or the day you leave the country so it means it doesn't count but if you landed at 12.01 the next day doesn't count. If you plan to be close to the limit of days annually best to fly in early and leave late.