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Exceptional Circumstances - 60 day limit

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EXCEPTIONAL CIRCUMSTANCES – 60 day limit

I think I am right I saying that HMRC will not extend the 60 day limit per tax year for exceptional circumstances for visits to the UK by a non-resident as I can find no evidence to the contrary.

This isn’t the conclusion I wanted to come to as I have a non res client who genuinely was in the UK for urgent medical treatment for 176 days during 2019/20.

Do you agree or have I missed something?

Thank you for your help.

Replies (3)

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ghm
By TaxTeddy
02nd Dec 2020 16:16

The limit on exceptional days is indeed 60 days for 2020/21 and this would include any days which are exceptional due to the COVID-19 situation.

It might be worth mentioning the issue of medical treatment. I have seen clients who mistakenly returned to the UK for medical treatment and consider this to be exceptional. However, I had this discussion with the chaps at HMRC in Manchester who wrote this legislation and they are adamant that exceptional means "beyond your control". If you come to the UK for medical treatment, that is your choice so it's not an exceptional UK period.

If you are taken ill while in the UK and hospitalised and unable to travel, that would be exceptional.

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Replying to TaxTeddy:
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By AnnAccountant
02nd Dec 2020 17:11

To be fair to the HMITs, it is the leg that uses the term "beyond P's control". They didn't add that in.

It has likely been rewritten to "beyond the customer's control" but my paper leg is a few years old!

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Replying to TaxTeddy:
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By Beth11
02nd Dec 2020 18:15

Thank you for your replies.
Sorry, I should have included more info. The year I'm concerned with is 2019/20. Client was on annual leave in UK and had a routine work health check here and cancer was discovered. Treatment had to be given immediately and client left UK as soon as Doctor signed her off as fit for work.
The cancer returned later that year and Doctors insisted she returned to UK for further treatment as it was unavailable where she lived overseas.
She was given the all clear in late April 2020 but couldn't leave the UK until international travel restrictions were lifted due to the pandemic.
She was in the UK for 175 days for medical treatment and recuperation during 2019/20 and if the 60 day limit is non negotiable she will be UK resident per the SRTs. She has 2 UK ties - family and accommodation.
She has been non UK resident since June 2016 by virtue of the third automatic overseas test.

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