A non-resident client came back to the UK from the US two weeks ago (has been working in the US, came back for a brief visit to see family and friends).
Was due to return to the US this week, but is obviously unable to do so now, nor does she (or anyone else) know when she'll be able to return.
Was looking at the possibility of discounting days in the UK under the "exceptional circumstances" rules, however it appears to me that she will not succeed because she is not being held in the UK beyond her control, but is merely not being permitted to return to the place from where she came (and from where she has been working).
Has anyone thought about this, in light of the recent and ongoing Coronavirus pandemic, and able to share their conclusions, please?
If the "exceptional circumstances" discounting is not in point then I think there's going to some people becoming resident beyond their control, with the resultant tax charges!
Thanks for any thoughts.