I seem to recall that HMRC may have temporarily relaxed the rules relating to days in UK for UK tax residence under the SRT
US client planned to leave UK for far east in March 2020 but was prevented until say 11May 2020 he had purchased an air ticket as proof of intention
will those days of enforced presence in UK from 6th April 2020 to 11th May still automatically count as UK days?
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From a US tax perspective both the UK and the Far East are "foreign". Consequently, as the client is a US citizen and will be filing annually in the US reporting worldwide income & gains to the IRS; any income earned in either location will be "foreign" source.
From a UK perspective, this is an excellent and up to date summary of the position: https://www.rossmartin.co.uk/covid-19/4628-covid-19-statutory-residence-....