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?
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