Latest News

HMRC Crack Down on Foreign Property Tax Avoidance HMRC Crack Down on Foreign Property Tax Avoidance
If You do Not Understand it, Take Advice If You do Not Understand it, Take Advice
HMRC Tighten Property Ownership Disclosure HMRC Tighten Property Ownership Disclosure
IHT Planning Exercise Fails Due to Covenants IHT Planning Exercise Fails Due to Covenants
Equitable Compensation to be Tax Free Equitable Compensation to be Tax Free
HMRC to Name and Shame 'Dodgy' Tax Advisers HMRC to Name and Shame 'Dodgy' Tax Advisers
Businessman UK Resident Despite HMRC Guidance Businessman UK Resident Despite HMRC Guidance
NS&I Withdraws Savings Certificates NS&I Withdraws Savings Certificates
Working Abroad and Tax Residence Working Abroad and Tax Residence
Changes to US Estate Tax Changes to US Estate Tax

Ash Cloud Relief for Non-Residents

HM Revenue and Customs have announced that non-UK resident persons who remained in the UK due to disruption of their travel plans because of the volcanic ash cloud and who, as a result, spent more than 90 days in the UK at one time, will not be treated as becoming UK resident for income tax purposes as a result.

However, if the effect is to make the person exceed the annual limit of 183 days, UK residence will be established.

Click here for information on HMRC's approach to tax residence.

The contents of this article are intended for general information purposes only and shall not be deemed to be, or constitute legal advice. We cannot accept responsibility for any loss as a result of acts or omissions taken in respect of this article.