HMRC acknowledges the effect of the lockdown on residence and domicile status

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The pandemic is affecting people’s ability to move freely to and from the UK and potentially their residency status due to them breaching the Statutory Residence Test. However, HMRC has issued new guidance to help clarify whether days spent in the UK can be disregarded due to these exceptional circumstances.

Although this new guidance addresses helps to clarify the situation, HMRC have said that they will look at the circumstances and facts of each individual case.

The following circumstances are considered as exceptional if you are:

  • 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

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