What is an eligible period?

An eligible period is a stretch of time made up mainly of days when you were absent from the UK. It must last at least 365 days. The period doesn't need to be 365 consecutive days spent entirely abroad — you can return to the UK during it — but there are strict rules about how long those visits can last.

The midnight rule — how days are counted

HMRC uses a simple rule to decide whether a day counts as a UK day or a non-UK day: where are you at midnight?

If you are outside the UK at midnight at the end of a day, that day counts as a day of absence. If you're in the UK at midnight, it counts as a UK day. That's it.

Example

You fly out of the UK on Monday morning and return the following Saturday evening. You are outside the UK at midnight on Monday, Tuesday, Wednesday, Thursday and Friday — that's 5 days of absence. Saturday doesn't count because you're back in the UK by midnight.

Days off count too
You don't have to be working for a day to count as absent. If you spend a rest day, holiday, or standby day outside the UK, it still counts toward your eligible period.

Return visits to the UK

You can come back to the UK during your eligible period and still maintain your claim. But two limits apply — break either one and your eligible period is cut short at that point.

183
Maximum consecutive days in the UK

No single return visit to the UK can last more than 183 consecutive days. Exceed this and your eligible period breaks at that point.

½
Maximum total UK days

The total days spent in the UK must not exceed half the total days in your eligible period. More UK days than abroad days and your claim fails.

UK days must fall between periods abroad
UK days only count toward your eligible period if they sit between periods of absence. You cannot build a valid period by doing all your time abroad first, then spending the rest in the UK.

The most common mistake

The most frequent error seafarers make is assuming any 365-day stretch that includes mostly non-UK days will qualify. It won't if the UK days come at the end.

Invalid example

183 days outside the UK, followed by 182 days in the UK = does not qualify, even though the total is 365 days and you spent more time abroad.

The UK days must be sandwiched between periods of absence — not tacked on at the end.

Valid example
200 days abroad → 60 days in UK → 130 days abroad → 40 days in UK → 80 days abroad = 510 days total, 410 days absent. Both UK visit limits are satisfied. Valid eligible period.

Can you have more than one eligible period?

Yes. If your first eligible period ends (because you stayed in the UK too long, for example), a new one can start the next time you leave the UK. Each period needs its own 365 days to qualify. easySED tracks each period separately so you always know where you stand.

Stop counting days manually.

easySED applies the midnight rule automatically and tracks every return visit in real time — alerting you before a UK stay puts your claim at risk.

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