Ash Cloud - HMRC Makes Residency Concession

Following the travel disruptions caused by the volcanic ash cloud, HM Revenue and Customs have announced that non-UK residents who spent more than 90 days in the UK as a result of their travel plans being disrupted by the ash cloud will not be treated as becoming UK resident for income tax purposes as a result.

UK residence will be established, however, if the effect is to make the person exceed the annual limit of 183 days.

The contents of this article are intended for general information purposes only and shall not be deemed to be, or constitute legal advice. We cannot accept responsibility for any loss as a result of acts or omissions taken in respect of this article.
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