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Simon, the point I was trying to make is that you can't claim non-residency from say 1st January 2006 to 1st February 2007; but you can from 1st January 2006 to 6th April 2007.
The former doesn't include a full tax year but the next one does. Obviously you need to adhere to the 183 and 91 day average rules. Another trick I note is now including the day you arrive and the day you leave as "in the UK".
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