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Residence, day counting, exceptional circumstances

I assume the travel bans will not count as "exceptional circumstances"?

Didn't find your answer?

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.

 

Replies (9)

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By Accountant A
15th Jun 2020 20:35

=0u

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Replying to Accountant A:
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By mail.taxperfect.co.uk
16th Mar 2020 19:06

Thanks. No, I’m not saying that. I’m saying that this client has told me she can’t go back. You’ve got a good point though. I’ll ask her why not. Cheers.

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Replying to mail.taxperfect.co.uk:
RLI
By lionofludesch
16th Mar 2020 23:47

mail.taxperfect.co.uk wrote:

Thanks. No, I’m not saying that. I’m saying that this client has told me she can’t go back. You’ve got a good point though. I’ll ask her why not. Cheers.


It's a fairly key issue.
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By Matrix
16th Mar 2020 18:58

Why can’t they go back?

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Replying to Justin Bryant:
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By mail.taxperfect.co.uk
23rd Mar 2020 15:51

Justin Bryant wrote:

You are wrong. See: https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittan...

Thanks - am very glad to be wrong on this occasion! Thanks again.

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By IslingtonAccountant
23rd Mar 2020 16:12

I don’t think it is all good news however- I haven’t seen any evidence that the 60 day ‘exceptional circumstance’ limit has been lifted.

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By maxmcculloch
08th Jul 2020 17:17

USA and UK have a double taxation tax treaty.
Could she be regarded as a Short Term Business Visitor (STBV) under this? I assume she is paid by a US company and has continued to work at a distance since March? No PAYE processing liability on employer. 52 week NI exemption.

She can also be Treaty Non-Resident (much simpler than the SRT)

See individual treaty for days limits on visits

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By maxmcculloch
08th Jul 2020 17:17

USA and UK have a double taxation tax treaty.
Could she be regarded as a Short Term Business Visitor (STBV) under this? I assume she is paid by a US company and has continued to work at a distance since March? No PAYE processing liability on employer. 52 week NI exemption.

She can also be Treaty Non-Resident (much simpler than the SRT)

See individual treaty for days limits on visits

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