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Where Taxpayers and Advisers Meet

Exceptional circumstance and Significant break

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

Postby kwt100 » Tue Apr 07, 2020 4:49 pm

If you are aiming to satisfy the 3rd automatic overseas test for this new tax year, but are unable to return to the overseas location due to an exceptional circumstance (e.g. COVID-19), will you fail the test on Day 31 (due to remaining in the UK)?

I say this because while the exceptional circumstance covers up to 60 days, this cannot be applied to 'significant break' days?

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

Re: Exceptional circumstance and Significant break

Postby maths » Tue Apr 07, 2020 5:00 pm

That is correct.

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

Re: Exceptional circumstance and Significant break

Postby kwt100 » Tue Apr 07, 2020 6:15 pm

Thank you.

I note the guidance states that this would not apply to days of 'annual leave, parental leave or illness'.

Some Middle East countries have granted 'Official Holidays' - is there any guidance whether this can be construed as annual leave?!


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