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10 October 2022

Exceptional Circumstances in times of Lockdown

When HMRC allowed non-residents a maximum of up to 60 days in the UK for exceptional circumstances during lockdown, if borders were closed, it wasn’t entirely clear what conditions were attached to their use. These extra days would be allowed in addition to those normally permitted in accordance with their ties to the UK.

Recently, HMRC have launched a campaign to ask taxpayers to reconsider the validity of their claim to exceptional circumstances in their 20/21 tax returns.

Enquiries are now coming in from taxpayers who have received such a letter from HMRC and if you need to discuss this further get in touch.

If amendments need to be made, this can be done and if support is required to liaise with HMRC, this too can be arranged.