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Where Taxpayers and Advisers Meet

Non residency and time in the UK

Yiannis17
Posts: 72
Joined: Wed Aug 06, 2008 3:43 pm

Non residency and time in the UK

Postby Yiannis17 » Tue Oct 08, 2019 4:24 pm

Afternoon

I have a client who had to leave the UK and work abroad so he became non UK resident. His family still live in the UK and he comes back regularly to visit them. He recently returned to the UK and chose to have his operation here as opposed to the currently he is currently resident in. He spent approx 29 days in hospital here. Do these days count as exceptional circumstances as this will take him over the 91 day rule.

Thank you

darthblingbling
Posts: 290
Joined: Wed Aug 02, 2017 9:09 pm

Re: Non residency and time in the UK

Postby darthblingbling » Tue Oct 08, 2019 9:06 pm

No, it would only be exceptional if he was in the UK and had to be rushed to hospital while here. He can't elect to come to the UK for surgery and call it exceptional.


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