In the recently published case of Chang (paragraph 276A(a)(v); 18 months?)  UKUT 00065 (IAC), the Upper Tribunal held that, 'on a proper construction of “18 months” within paragraph 276A (a) (v) must be interpreted as 548 days.' This is more generous than the Home Office's long-standing interpretation of 540 days as set out in their guidance (published on 28 October 2019).
The decision in Chang is welcome news, but it highlights the importance for the applicant to keep accurate records of their absences from the UK. It is also a reminder that a "day" or "month" can have different meanings within different areas of UK law (see my previous post on "How do you measure...a day? The UK tax and immigration mismatch.")
It is also worth noting that, if an individual has been resident in the UK (for tax purposes) for 15 out of the previous 20 tax years, then they will become "deemed domiciled" in the UK for tax purposes (e.g. the Remittance Basis will not be available and the individual will be subject to UK Inheritance Tax on their worldwide assets).
Individuals who wish to apply for Indefinite Leave to Remain in the UK under the 10-year Long Residence route should seek advice in good time to prepare for their immigration application and to consider their tax-planning options.
In paragraph 276A(a) (v) the reference to “18 months” must be interpreted as meaning 548 days.