HM Revenue and Customs have announced that non-UK resident persons who remained in the UK due to disruption of their travel plans because of the volcanic ash cloud and who, as a result, spent more than 90 days in the UK at one time, will not be treated as becoming UK resident for income tax purposes as a result.
However, if the effect is to make the person exceed the annual limit of 183 days, UK residence will be established.
Click here for information on HMRC's approach to tax residence.
01634 811118
Ash Cloud Relief for Non-Residents
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