Client came for visit to the UK just before covid restrictions in March 2020. He has been unable to return to his home and partner in the Phillipines since then due to lockdowns and border closures. He will return thereas soon as he is able. He has an overseas pension whicch has previously not been taxable in the UK due to his non-residence status. Will he now have to pay UK tax on this due to his forced extended stay in the UK or will HMRC operate some form of waiver because of these unprecedented times?
10th May 2021
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Tax on overseas pension if forced to remain in UK
Unable to return to Philippines due to lockdown and border closure.