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.
Ash Cloud Relief for Non-Residents
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