HMRC has added a new
Annex D to its Residence, Domicile and Remittance Basis Manual, providing
Q&As on how days spent in the UK as a result of coronavirus may fall within
the ‘exceptional circumstances’ disregard for the purposes of the statutory
residence test. A new para RDRM11005
summarises the coronavirus-related circumstances which are considered
exceptional.
HMRC has added a new
Annex D to its Residence, Domicile and Remittance Basis Manual, providing
Q&As on how days spent in the UK as a result of coronavirus may fall within
the ‘exceptional circumstances’ disregard for the purposes of the statutory
residence test. A new para RDRM11005
summarises the coronavirus-related circumstances which are considered
exceptional.
