HMRC Guidlines

Old Mar 27th 2020, 8:55 am
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Default HMRC Guidlines

HMRC have issued new guidance about how the SRT will operate as a result of the COVID-19 pandemic and recognises that current conditions may impact the ability to move freely to and from the UK. If you -
  • Are quarantined or advised by a health professional to self-isolate in the UK as a result of the virus.
  • Find yourself in a ‘lockdown’ situation as a result of the virus.
  • Are unable to leave the UK due to the closure of international borders.
  • Are asked by your employer to return to the UK temporarily as a result of the virus.
HMRC consider that the circumstances are 'exceptional' and you can disregard up to 60 days of those spent in the UK as a result of the exceptional circumstances.
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