COVID-19. – Residency implications for UK expats visiting the UK

HMRC has a permitted allowance for ‘exceptional circumstances’ but what are they?

We have received a number of enquiries from worried expats visiting the UK who are concerned about the potential impact on their residency status (as defined by the Statutory Residence Test) as a result of the restrictions on movement due to the Coronavirus COVID-19 outbreak.

HMRC has updated its guidance on the Statutory Residence Test in the light of the impact of the pandemic. The guidance sets out the circumstances under which an individual’s situation will be considered exceptional by HMRC.

These include if you:

• are quarantined or advised by a health professional or public health guidance to self-isolate in the UK as a result of the virus
• find yourself advised by official Government advice not to travel from the UK as a result of the virus
• are unable to leave the UK as a result of the closure of international borders, or
• are asked by your employer to return to the UK temporarily as a result of the virus

The Coronavirus COVID-19 pandemic is beyond an individual’s control and is classified a national emergency.

For more information please go to:

https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm11005

if you need assistance on personal tax matters please contact us.

This is an updated version of our blog first published on 7 February 2020

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