Daysium

UK day counting

There’s no single number. The limit moves with your circumstances and shifts year by year, a day isn’t always what you’d assume, and the count still has to be evidenced.

Tax enquiries & evidence · 11
A picture of Sarah Scala, a Daysium Founding Partner

What a Tax Enquiry Actually Looks Like

Receiving a letter from HMRC is rarely the beginning of the story. By the time it lands, they already know more than most taxpayers expect. We sat down with Daysium Founding Partner and the Founder of UK's Contentious Tax Group, Sarah Scala, to unravel what a tax inquiry looks like, and why what you do before it matters most.

HMRC nudge letters: A quick explainer

As an HNWI and globally mobile individual, you’re likely to come across HMRC nudge letters. But what are they, why they’re sent, who might receive one, and what are the practical steps to take with a tax advisor to prevent escalation?

A distorted picture of a clock showcasing time.

Are HMRC tax investigations getting longer?

HMRC tax investigations into individuals can be complex, time-consuming and emotionally draining, particularly for high-net-worth and globally mobile individuals. This article explores whether investigations are getting longer, why the wealthy face greater scrutiny, and how strong compliance records and automation can significantly reduce their impact.

An image of the European map with a man and a suitcase standing on it, reflecting the importance of location data in tax audits.

Location data in tax audits: Why it matters for HNWIs

Location data in tax audits can protect HNWIs. As global tax authorities ramp up AI-driven investigations, even minor discrepancies in day counting can lead to major liabilities. This article explores real court cases and how platforms like Daysium help individuals stay compliant, confident, and audit-ready.

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Nothing Stays the Same by Paul Aplin OBE

Daysium’s Senior Advisor Paul Aplin OBE reflects on the inevitability of change—both in life and in tax. Drawing from personal experiences and professional insights, he highlights the risks of overlooking tax changes and the importance of regularly reviewing your tax position.

Beneath the Surface by Paul Aplin OBE

In today’s guest article, Daysium Senior Advisor Paul Aplin OBE examines the expanding reach of tax authorities through tax information exchange agreements. Discover how modern technology and international cooperation are reshaping the world of tax compliance.

Day counting · 9
A sliced picture of London Eye.

How Do I Count Days for UK Tax?

Day counting

A UK day for tax purposes generally means being in the UK at midnight. But your safe number of days before you trigger UK tax residency depends on your residence history and your UK ties. Here's how to count UK days for tax, along with information on how the rules actually work.

A European Union flag to represent the article's explanation of Schengen rules for family travel

Schengen Rule for Family Travel: What HNWIs Need to Know

Day counting

Visiting family in Europe can blur the lines of Schengen compliance. Many HNWIs assume family connections offer more travel freedom, but the 90/180-day rule may still apply. This article explains the nuances of the Schengen rule for family travel and how Daysium helps you log and evidence your days wherever you go.

An image of a woman waiting at the airport with lots of delayed flights, signifying exceptional days.

Exceptional Days: When a Day Doesn’t Count in Tax Residency Rules

Day counting

What happens when you're stuck abroad due to illness or travel disruption? Some tax rules may let you disregard those exceptional days. But not all countries treat them equally, and claiming them isn’t easy. This article unpacks the concept of exceptional days in tax residency, explores global examples, and shows how to protect yourself with real-time tracking and solid documentation.

Record-keeping · 8

The Best Tax Residency App for HNWIs

Record-keeping

Most day counting apps record where your device was. That is not the same as building a contemporaneous evidence record that holds up in an HMRC residency enquiry. This guide covers spreadsheets, day counting apps, and what the best tax residency app for HNWIs actually needs to do — including what an enquiry costs if your records do not hold up.

Hands holding two pieces of puzzle, representing family office technology solutions for better wealth management.

Family Office Technology Solutions: The Benefits and Risks to Consider

Record-keeping

Family office technology solutions are a strategic tool to increase value. From automation and data integrity to proactive compliance, digitalisation is helping family offices operate smarter and more strategically. Discover the benefits, risks, and why tools like Daysium are becoming essential for modern, audit-ready tax residency management.

Trusts & Tax Residency Documentation: What Should You Know

Record-keeping

The UK’s 2025 tax reforms are raising the bar for trust compliance, placing tax residency documentation under sharper scrutiny. Manual methods and self-declarations no longer offer enough protection. This article explores the pitfalls trustees face, what’s at stake, and how platforms like Daysium can help standardise and defend tax residency status across complex trust structures.

What Travel Records Exist When Flying Private?

Record-keeping

Flying private gives you discretion, but not invisibility. Every private jet flight creates travel records that can be requested during tax enquiries. This article explains what gets recorded, where the gaps lie, and how to build robust, contemporaneous evidence to support your tax residency position.

Residence & the SRT · 6
A picture of a London street with two red phone boxes.

UK Long-Term Residence: All You Need to Know

Your day count history has a longer relevance to your tax position than most people realise. Since April 2025, spending 10 of the previous 20 years as a UK tax resident can bring your worldwide assets within the scope of UK inheritance tax long after you leave. Here's what that means, and why accurate records are the foundation of understanding your position.

Family Office Planning

The Silent Risk in Family Office Planning: Tax Residency Drift

In the evolving world of family office planning, tax residency drift has emerged as a silent risk. As HNW families live and operate globally, even a few untracked days in a tax jurisdiction can trigger serious tax exposure. This article explores how to detect, prevent, and manage the risks with strategic, tech-enabled solutions.

Relocation & jurisdictions · 1

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