Hello, if you have any questions or need further clarification after reading my answer please let me know.
Thank you for your question..
When you count the number of days that you have been present in the UK
during a tax year you must include all of the days in which you have been in
the UK at the end of the day (that is, midnight).
If you spend very significant amounts of the year travelling internationally, you should keep a record both of the days you were present in the UK and of those days where you are here at midnight.
More information on counting days for 183 days rule can be found under "What counts as UK resident" here
If you need more information please let me know before you rate my service.
I hope this is helpful and answers your question. I am available for any follow up questions you may have, and you can use the reply button to post your follow up questions to the page. If you are happy and there are no more issues I will appreciate if you would kindly rate the service I provided to ensure I get paid for it.