Covid19 Rayner Essex Business Update

COVID-19 HMRC Update – changes to “Exceptional Days”


Mark Moore Tax Partner Rayner Essex

Mark Moore our Tax Partner explains some of the points to note regarding the latest updates from HMRC and the changes to the definition of “Exceptional Days” for Non-Residents in the UK as a result of the COVID-19 outbreak.



COVID 19 – Extension to definition of “Exceptional Days” for Non-Residents

Those of you who are Non-Resident in the UK or work with Non-Residents will know that Non-Residency status, amongst a number of factors, is also dependent on the number of days present in the UK and each tax year those days must be counted and reported to HM Revenue and Customs (HMRC) on an annual tax return.

Within the legislation is the concept of “Exceptional days”. Basically these are circumstances that arise outside the control of the individual which result in them having to spend longer in the UK than they wanted to. For the purposes of day counting those “exceptional days” can be disregarded which can often result in the individual maintaining their non-resident status and thus avoiding unpleasant UK tax issues.

I am pleased to confirm that HMRC have now extended the definition of “Exceptional Days” to include a number of circumstances related to the COVID 19 pandemic which restrict the ability to leave the UK. The full text of the announcement can be found in the link below but please do not hesitate to contact me if you have any questions



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