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.