Section 378 ITEPA 2003

Section 378(3) defines a combined period as consisting of three consecutive periods, A,B and C where:

A is a period of consecutive days of absence from the United Kingdom or is itself a combined period

B is a period of not more than 183 days

C is a period of consecutive days of absence from the United Kingdom.

It is a condition that at least half of the days in the combined period must be days of absence from the United Kingdom. See EIM33005 for further guidance.

The following example shows how combining periods of absence works in practice.

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