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Overstay in UK due to Covid 19 in tax year 21-22 ;

Is overstaying in UK in 21-22 tax year considered exceptional ?

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My client has been unable to return to his overseas job until quite recently due to Covid-19 and closure of borders. He asks whether this will be considered exceptional in tax year 21-22 as was in 20-21 ? Has HMRC advised on this or do we use the "normal" residence tests ? The answer will enable him to plan the rest of this tax year.                                     Thank you 

 

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By cohen
30th Sep 2021 15:43

Still subject to 60 day maximum for exceptional circumstances though.

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