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Are there any exceptions to the rule?

Client deported so now has breached 91 days in SRT

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My client has been meeting the conditions for non residence by virtue of the fact that he's working full time abroad and spends less than 90 days in the UK.  However this year he was told he had a medical condition and was deported from the country that he worked in.  This wasn't correct and in the time it took for him to be allowed back to work again, he has breached the 90 days.

Are there any exceptions for situations like this as he lost the job and now looks like he'll be resident in the UK and liable to tax on his foreign earnings now?

Replies (5)

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By ireallyshouldknowthisbut
12th Dec 2019 14:05

Are you sure he is UK resident for his foreign earnings prior to losing his job?

Suggest you work through the residency tests.

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By bernard michael
12th Dec 2019 14:28

I had a client whose flight was delayed for 3 hours, which took him over the 90 days and HMRC insisted that he was resident for UK tax

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By Wanderer
12th Dec 2019 15:50

There's an entry about 'days attributed to exceptional circumstances' in box 11 of the Residence, remittance basis etc. May be worth researching into this.

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By baktax
16th Dec 2019 10:20

Look at the split tax year treatment rules of the Statutory Residence Test to exempt his earnings prior to returning to the UK.

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Replying to baktax:
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By mrshamilton
16th Dec 2019 11:46

Of course! I hadn't thought of that, I will double check that although he went back in April I think so should go non resident again.

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