HMRC has acknowledged that, as a result of restrictions placed on the free movement of individuals caused by responses to the Coronavirus, some individuals may be required unexpectedly to remain in the UK. This may have the result in causing some individuals to spend more time in the UK than they originally expected, which, in consequence, might affect their position under the Statutory Residence Test.
In recognition of the problem, HMRC has indicated that, depending on the circumstances of each individual case, days spent in the UK could be disregarded if the stay was caused as a result of exceptional circumstances.
Exceptional circumstances are considered to include the following:
- When placed in quarantine or when advised by a health professional or public health guidance to self isolate in the UK as a result of the virus;
- Official Government advice recommends not to leave the UK as a result of the virus;
- Border closures prevent the individual leaving the UK; or
- The individual’s employer requests the individual’s temporary return to the UK as a result of the virus.
It is expected that this and other guidance will change depending on how the present situation develops and any action taken by government in reaction to those changes.
For more information, please contact Simon Huxford: s.huxford@rosemont-mc.com
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