Non UK tax residents living or working in civil war torn Libya, and who are depending on a “counting days” test to be non-resident, and who have sought temporary refuge in the UK, will have one week to return to the country after it has been declared safe or risk affecting their tax status.
HMRC say that where a non-resident spends extra days in the UK in “exceptional circumstances”, those days are not taken into account in determining residency status. HMRC has announced that ex-pats will have one week after Libya is deemed safe by the Foreign Office to return there, without it affecting their non-residence status.
A person can be in the UK longer and still remain not resident. However they would no longer be in the UK because of the exceptional circumstances, and that could affect the totals of their “counting days”.
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