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Yesterday HMRC published welcome clarity on their views as to when additional time in the UK, due to COVID-19, would count as exceptional circumstances.  

As a reminder, any time considered exceptional circumstances (up to 60 days in a tax year) can be ignored for the purposes of certain counts of UK presence used to determine an individual's residence position. Care is required when discounting days because exceptional circumstances cannot be taken into consideration in some day counting tests.

For individuals who are spending more time back in the UK than usual to due COVID-19, HMRC have indicated that the following would be considered as exceptional:

For individuals who don't meet the above conditions, HMRC will review each case on a facts and circumstances basis and recommend reviewing their full guidance on exceptional circumstances.  

For the full HMRC statement please see the following link: