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Where Taxpayers and Advisers Meet

Stuck in UK due to covid 19

David Lyon
Joined:Wed Dec 17, 2014 10:59 am
Stuck in UK due to covid 19

Postby David Lyon » Mon Apr 12, 2021 12:41 pm

My client has been long term non-resident and came to the UK for a visit shortly before the March 2020 covid lockdown kicked in. He is normally resident in the Phillipines. He receives an overseas pension which has not been declared on his UK tax return in the past due to his non-residence. However, he has been stuck in the UK all year due to the covid situation and unable to return home until the borders open.

Will HMRC accept this as an unusual event and waive liability on the overseas pension for 2020/21?

Joined:Wed Aug 06, 2008 4:00 pm

Re: Stuck in UK due to covid 19

Postby zom » Mon Jan 10, 2022 10:45 am

Hi, Did you get any resolution for this question? Anything from HMRC? Thanks

Joined:Wed Aug 02, 2017 9:09 pm

Re: Stuck in UK due to covid 19

Postby darthblingbling » Mon Jan 10, 2022 12:18 pm

They've only commented on employment income as far as I am aware, not other sources.

However, is your client not also tax resident in the Philippines during the period he was in the UK (for many countries tax residency is based on more subjective matters, such as home or ties to that country)? If so, the tax residency tie breaker under the UK/Philippines DTT may give treaty residence to the Philippines if the other facts reflect this. In such a case the pension income should only be taxable in the Philippines and you'd just need to complete HS302 on the UK return to claim the relief, or just add it as a WSN to the return.

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