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Where Taxpayers and Advisers Meet

Exceptional circumstance and work days

kwt100
Posts:8
Joined:Tue Mar 17, 2020 5:19 pm
Exceptional circumstance and work days

Postby kwt100 » Sat Mar 28, 2020 1:30 pm

For the 3rd automatic overseas test, if you are present in the UK due to an exceptional circumstance (i.e. COVID-19), and you are required to work by your employee [in the UK], do such days count as work days?

Thanks

maths
Posts:8507
Joined:Wed Aug 06, 2008 3:25 pm

Re: Exceptional circumstance and work days

Postby maths » Sat Mar 28, 2020 11:06 pm

The exceptional circumstances let out is designed to have a day spent in the UK (ie in UK at midnight) treated as if the day was not spent in the UK ie it's not counted for UK day count purposes as a day spent in the UK.

Any work done in the UK where the number of hours on any day exceeds 3 hours then such days count towards the maximum of such days which is 30 allowed under the 3rd automatic overseas test.

kwt100
Posts:8
Joined:Tue Mar 17, 2020 5:19 pm

Re: Exceptional circumstance and work days

Postby kwt100 » Sun Mar 29, 2020 9:19 am

Yes, this was my reading too. Thank you


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