The COVID-19 pandemic has resulted in travel restrictions which have triggered many complex tax residence issues.
On 11 August 2020 HMRC published a Q&A to help answer some common questions that are being raised. Please see the link below.
The following circumstances are accepted by HMRC to be exceptional if you:
are quarantined or advised by a health professional or public health guidance to self-isolate in the UK as a result of the virus
find yourself advised by official Government advice not to travel from the UK as a result of the virus
are unable to leave the UK as a result of the closure of international borders, or
are asked by your employer to return to the UK temporarily as a result of the virus
HMRC adds that for exceptional circumstances to apply, the individual must be able to demonstrate that his/her presence in the U.K. is beyond his/her control, he/she is prevented from leaving the U.K., and he/she has made every effort to leave once the relevant restrictions have been lifted.
There are no changes to the Statutory Residency Test though (with the exception of health professionals and care workers coming to the UK for purposes connected with COVID-19).
Therefore the limit of 60 days for exceptional reasons still applies.
In addition, there are no changes to what constitutes a taxable UK work day where non-UK residents end up working in the UK unexpectedly.