Where were you at midnight?

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1. Dubai

   Home

   Tax residentAll clear

   UAE tax residency

   UAE

   231 days in the last 12 months · resident from day 183

   Resident if you spend 183 days or more in the UAE in any 12 months, or 90 days with a permanent home or job there.

   • 183 days in any 12 months
   • 90 days with a home or job

   Cabinet Decision No. 85 of 2022

2. London

   Family

   84

   of 90

   UK days
   Statutory residence testOnly 6 more days

   UK Statutory Residence Test

   UK

   84 of 90 days · with 2 UK ties you're resident from day 91

   The full test — automatic overseas tests, automatic UK tests, sufficient ties with their exact day bands, the deeming rule, and exceptional-circumstance and transit-day adjustments. Split-year treatment covers all 8 RFIG21000 cases, with their priority rules and permitted-limit tables, verified against the HMRC manual.

   • Automatic overseas & UK tests
   • Sufficient ties, exact day bands

   Finance Act 2013, Sch. 45 · HMRC RDR3 · RFIG21000–21280

3. New York

   Work

   3-year weighted testAll clear

   US Substantial Presence Test

   US

   36 + ⅓ × 30 + ⅙ × 24 = 50 of 183

   The actual 3-year weighted formula — current year's days, plus a third of last year's, plus a sixth of the year before — computed in scaled integer arithmetic to avoid the floating-point rounding errors that misplace someone right at the boundary.

   • 3-year integer-weighted formula
   • Exact boundary arithmetic

   26 U.S.C. § 7701(b) · IRS Pub 519 · Substantial Presence Test

4. Lisbon

   Holiday

   Schengen 90 day ruleAll clear

   Schengen 90-in-180

   Schengen

   14 of 90 days in the last 180

   The 90-days-in-any-180 rolling window, tracked as one pooled allowance across the whole Schengen area — not per-country — with both entry and exit days counted, matching how the regulation actually defines the rule.

   • One pooled 90/180 window
   • Entry and exit days both count

   Regulation (EU) 2016/399, Art. 6(1)(b)

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