In response to the current movement restrictions across the globe in the wake of the Coronavirus pandemic, HMRC have released additional SRT guidelines to work in conjunction with their existing guidance for exceptional circumstances.
HMRC recognize that current events are changing on a daily basis and free movement across the world, including and to and from the UK, is being effected as individual countries respond to tackle the outbreak.
Exceptional circumstances are ordinarily only accepted for a 60-day limit, however at time of writing, no specific comment has been made on the impact of the lock down on travel and the closing of borders, so much is still to be clarified.
The additional circumstances that are being considered as exceptional are:
Quarantine or self-isolation from following public health guidance or advise from a health professional as a result of the virus
Advice not to travel from the UK by recommendation from the Government as a result of the COVID-19 virus
The inability to leave the UK as a result of international border closure
If your employer requests that you return to the UK temporarily as a result of the virus
Although individuals may by necessity have 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.
There is still a lot that is currently unclear and HMRC are advising that guidance may change rapidly and at short notice as things develop.
For those who may be impacted by the changes, we are able to assist with practical advice.
Please contact our dedicated team on 01932 320800 or email email@example.com for further information.