Exceptional circumstances for UK Non-Residents and Covid 19

Even if 2020 has been a good year for you and your loved ones you will still need to pay tax. If you receive income in the UK, and are a UK Non-Resident, then you will have to make a tax return in the UK. The Taxman UK and our team of tax specialists can assist you and your family in making a UK Non-Resident tax return. We will help you save time, money and stress with our UK Non-Resident tax return services.

Exceptional Circumstances

The Covid 19 epidemic has disrupted most people’s lives and schedules, including how much time you spend in the UK. What should you do if you went to the UK to look after a family member who has Covid 19 or has been forced to self isolate? According to HMRC guidance: “Whether or not the impact of those circumstances is exceptional to you, will depend on the facts and circumstances of your case. You will need to be able to demonstrate why it was necessary for you to come and remain in the UK to provide support for a vulnerable member of your family.” You must keep records and documents to support your claim to have days spent in the UK disregarded due to exceptional circumstances. You must also be able to demonstrate that you intend to leave the UK as soon as circumstances permit.

Exceptional Circumstances​
UK Non-Resident Tax and Covid 19

UK Non-Resident Tax and Covid 19

HMRC has issued guidance that the following circumstances are considered as exceptional for the purposes of the Statutory Residence Test:
• Being quarantined or advised by a health professional or public health guidance to self-isolate
in the UK as a result of the virus
• If you find yourself advised by official Government advice not to travel from the UK as a result
of the virus
• If you are unable to leave the UK as a result of the closure of international borders, or
• You are asked by your employer to return to the UK temporarily as a result of the virus
Our team of UK Non-Resident tax specialists are available to advise you on how exceptional circumstances may affect your UK Non-Resident tax status.

The Good News

The maximum of 60 days in a tax year that can be disregarded due to exceptional circumstances still applies during the Covid 19 pandemic because it is part of legislation. If you spent more time than usual in the UK, for whatever reason, during the Covid 19 epidemic then our team of UK Non-Resident tax specialists at The Taxman UK can advise you on your tax status, and fill in your tax return, for 2020. Don’t hesitate to send us an enquiry at help@thetaxmanuk.com for an initial consultation. Good tax advice will save you time, money and stress whether you are temporarily stranded in the UK or at home overseas.

The Taxman UK  “Making Life Less Taxing for UK Non-Residents” 

The Good News for UK Non Residents