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My client worked outside the UK from 2010 until December 2019 and has been non-UK resident since 2010. She planned to spend 2020 as a Channel Islands (CI) resident (she has a house there) and then return to the UK in April 2021. During 2020 a substantial dividend would be voted to her from a CI company.
However she returned to the UK in March 2020 to spend a few weeks at her house here and stayed on because she has a medical condition categorising her as vulnerable and is self-isolating. I understand that up to 60 days can count as ‘exceptional’ for UK residency tests. If the 60-day limit remains and my client’s normal permissible period in the UK is 90 days she will be deemed UK resident if she is here for more than 150 days....
