I think I should get out more. All I seem to read these days are strange arguments and views being advanced by HMRC. I saw a note concerning HMRC’s Employment Procedures Manual, in which they talk about people coming to work in the United Kingdom who are expected to stay for 183 days or fewer in any 12-month period. (Any 12-month period? What happened to years of assessment?)

It goes on to say that HMRC are changing the way in which the days are counted. Before 5 April 2009, when one counted the 183 days, part of a day counted as part of a day. (I think I can just about grasp that.) However, from 6 April 2009 onward, a partial day counts as a whole day of presence. The awful implications are obvious (and equally obviously damaging to UK Plc), but I suppose it helps to be aware.