Ash Cloud Relief for Non-Residents

HM Revenue and Customs have announced that non-UK resident persons who remained in the UK due to disruption of their travel plans because of the volcanic ash cloud and who, as a result, spent more than 90 days in the UK at one time, will not be treated as becoming UK resident for income tax purposes as a result.

However, if the effect is to make the person exceed the annual limit of 183 days, UK residence will be established.

Click here for information on HMRC's approach to tax residence.

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