HMRC has published new guidance (RDRM11005) on exceptional circumstances for the purposes of the statutory residence test (SRT) and Covid-19. This should be read in conjunction with the existing guidance on exceptional circumstances in RDRM13200 onwards.
For the purposes of deciding whether days spent in the UK can be disregarded, the new guidance confirms that circumstances will be considered exceptional where, as a result of the virus, individuals are:
Commenting on the update, Simon Goldring, private client partner at McDermott Will & Emery, said: ‘While I was pleased to see HMRC’s extension of the exceptional circumstances provisions, I am concerned that clients are still restricted to a maximum of 60 days. HMRC should go further to provide an unrestricted days extension for Covid-19, in appropriate circumstances. Although HMRC's brief guidance may be updated at a later date, for now it’s important that anyone unexpectedly required to remain in the UK keeps track of the number of days they have been impacted by Covid-19, and takes that into consideration for both the current and upcoming tax year, otherwise they may end up becoming UK resident.’
HMRC has published new guidance (RDRM11005) on exceptional circumstances for the purposes of the statutory residence test (SRT) and Covid-19. This should be read in conjunction with the existing guidance on exceptional circumstances in RDRM13200 onwards.
For the purposes of deciding whether days spent in the UK can be disregarded, the new guidance confirms that circumstances will be considered exceptional where, as a result of the virus, individuals are:
Commenting on the update, Simon Goldring, private client partner at McDermott Will & Emery, said: ‘While I was pleased to see HMRC’s extension of the exceptional circumstances provisions, I am concerned that clients are still restricted to a maximum of 60 days. HMRC should go further to provide an unrestricted days extension for Covid-19, in appropriate circumstances. Although HMRC's brief guidance may be updated at a later date, for now it’s important that anyone unexpectedly required to remain in the UK keeps track of the number of days they have been impacted by Covid-19, and takes that into consideration for both the current and upcoming tax year, otherwise they may end up becoming UK resident.’