HMRC Makes Residency Concession for Ash Cloud Sufferers.
16th July 2010
HMRC have announced that non-UK residents who were stuck in the UK and unable to travel home during recent disruption to air travel due to the volcanic ash cloud are to receive concessions for income tax purposes.
Read our recent report on the employment law implications of ‘Acts of God’ like the Icelandic Volcano...here.
Readers will recall the disruption to the aviation industry that occurred when the Icelandic Eyjafjallajökull volcano erupted in April 2010. Thousands of foreign travellers found themselves stranded in the UK as a result. HMRC has therefore announced that those who spent more than 90 days will not be treated as becoming UK resident for income tax purposes.
However, if a foreigner exceeds the annual limit of 183 days, UK residence will be established.