Coronavirus (COVID-19): HMRC Guidance if stuck in the UK

23 March 2020

HMRC has published some much needed clarity on the interaction between COVID-19 and the Exceptional Circumstances Rules in terms of determining whether an individual is regarded as resident in the UK for tax purposes.

HMRC have reiterated that the decision on whether days spent in the UK can be disregarded due to exceptional circumstances will always depend on the facts and circumstances of each individual case.

However, HMRC has advised that the following circumstances will be considered as exceptional, 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

More information can be found here

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If you would like to discuss the subject in more detail, please contact us at Global Mobility or alternatively, you can send us an online enquiry.

Information correct as of 23 March 2020


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