Non-residents and the volcano

Non-UK residents have to be careful not to spend too many days in the UK in any one tax year otherwise they can become UK resident meaning additional tax liabilities.

Non-residents who have had to stay in the UK longer because of the travel disruption caused by the recent volcanic ash cloud can claim to ignore those days if the total number of days spent in the UK in the year amount to less than 183.  This is the ‘exceptional circumstances rule’.


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