Calculating UK visits if leave partway through a tax year

When looking to establish non UK residence you need to ensure that you don't exceed the 90 day requirement. When calculating the 90 days you base this on the period since departure or 4 years whichever is the smallest. If you left partway through a tax year this will effect the average. The average is calculated as: UK visits/Period of absence * 365 Therefore if you left halfway through a tax year and had visits in the period since departure of 45 this would equate to 90 days (45/180 * 365 = 90 days). So you need to be careful to pro-rate the visits in the year of departure based on the period you were actually outside the UK.