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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.

»Ê¹ÚÌåÓýapp following example shows how combining periods of absence works in practice.

Dates	Days of absence	UK days	Combined period A+B+C	Running total of UK days	1/2 limit for UK days	Period B not to exceed 183 consecutive days
1 January 2004 to 31 March 04	91 (A)	-	-	-	-	-
1 April 2004 to 31 May 2004	-	61 (B)	-	-	-	OK
1 June 2004 to 31 August 2004	92 (C)	-	244 (A)	61	122 OK	-
1 September 2004 to 31 October 2004	-	61 (B)	-	-	-	OK
1 November 2004 to 31 January 2005	92 (C)	-	397 (A)	122	198 OK	-
1 February 2005 to 31 March 2005	-	59 (B)	-	-	-	OK
1 April 2005 to 30 June 2005	92 (C)	-	548	181	274 OK	-

Notes

1. »Ê¹ÚÌåÓýapp first combined period from 1 January 2004 to 31 August 2004 is less than 365 days so by itself does not form an eligible period.
2. »Ê¹ÚÌåÓýapp extended combined period from 1 January 2004 to 31 January 2005 is 365 days or more so does form an eligible period.
3. »Ê¹ÚÌåÓýapp extended combined period from 1 January 2004 to 30 June 2005 further extends the eligible period.