Non-UK Tax Residents Legally Avoid Tax Residency Due to Current Travel Restrictions

The HMRC in the UK has announced that non-UK resident individuals affected by coronavirus travel restrictions who may be forced to stay in the UK for longer than the normally permitted 60 days will be seen as having in 'exceptional circumstances' for the purposes of determining UK tax residency length. 

However, the government stress that the 60-day yearly limit is still in place and relevant, with the blanket exception being offered as long as the facts of each individual case will be considered before deciding to disregard days spent in the UK due to exceptional circumstances.