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.

Ask a free legal question

Complete this simple form if you
would like to ask us a
free legal question
 

What Our Clients Say

We would like to thank you for the superb work and attention to detail that has gone into our dispute with the council so far! 

Our Architect put together a very professional document which was further enhanced and polished by your very professional input. 

You are in fact unique in my personal experience of the legal profession in that you take your duty of care very seriously. It is obvious that the outcome concerns you greatly and your determination to win is much appreciated!

Thank you from us both. 

Best Regards
 
Mr and Mrs X, Surrey