Exceptional Circumstances for Statutory Residence

Exceptional Circumstances for Statutory Residence

posted on March 31, 2020

by: Ian Marlow / 0 comments / PersonalPersonal Tax ReturnsResidence & Domicile

Exceptional circumstances for statutory residence have always been difficult to define, being largely based on case law before the Statutory residence Test became law. HMRC has recently updated its guidance about what it considers to be exceptional circumstances for remaining non-resident in the UK in the light of Covid-19.


“The UK is currently experiencing the effects of the coronavirus (COVID-19) pandemic. Events resulting from the impact of the virus are changing rapidly and this guidance may change at short notice as situations change.

The coronavirus (COVID-19) pandemic may impact your ability to move freely to and from the UK or, require you to remain unexpectedly in the UK.

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, 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 circumstances are considered as exceptional.”


So nothing is certain but it may well be possible to claim exceptional circumstances for statutory residence if you are forced to be in the UK for longer than the permitted 90 days due to the Coronavirus pandemic.

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Ian Marlow

Managing Director

Ian Marlow, an Elite Advisor for Quickbooks Online, has a passion for helping individuals and businesses in all aspects of online accounting and leads an experienced team of tax and accounting professionals.
31st March 2020
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