The number of days spent in the UK is integral to the calculation of your UK tax position and the unusual circumstances of COVID-19 mean that some people may be spending more time in the country than normal.

Whilst there is no extension to the number of days you can spend in the UK, the explanation of days you can disregard as being here in the UK have been revised to take account of COVID-19.

However, if you:

  • are quarantined or advised by a health professional or public health guidance to self-isolate in the UK as a result of the virus and/or
  • find yourself advised by official Government advice not to travel from the UK as a result of the virus and / or
  • are unable to leave the UK as a result of the closure of international borders
  • and /or
  • are asked by your employer to return to the UK temporarily as a result of the virus

then H M Revenue & Customs indicates that the circumstances may be considered as exceptional. Whether days spent in the UK can be disregarded due to exceptional circumstances will always depend on the facts and circumstances of each individual case.

However, only up to 60 days in the United Kingdom can be disregarded as exceptional circumstances and, as yet, H M Revenue & Customs have not indicated that this limit will be increased.

For most people, it is the 2020/21 tax year that will be affected, which means that there is ample time to plan the position and, if necessary, prepare for the worst case scenario of a UK tax liability due for payment in January 2022.

We strongly recommend that anyone who is concerned about their UK tax residency position, gets in touch with us as soon as possible so that the situation can be reviewed.

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