The calculation of an eligible period is a cumulative processThe guidance at
EIM33004 makes it clear that testing whether a period is an eligible period is a cumulative process. In the simplest case there may have been two periods of absence from the United Kingdom broken by days spent in the United Kingdom. The first period of absence (A) and the second period of absence (C) may be combined provided that the period between the two (B) is not more than 183 days. Periods A, B and C will together comprise a combined period provided that at least half of the days in that period are days of absence from the United Kingdom. An eligible period will be achieved once the total days in the combined period are 365 or more.