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I have a client who has made a claim under the self-employed income support scheme (SEISS). Previously she has worked as a physiotherapist with a theatre production company in the UK and has been self-employed for a number of years.
However due to Covid-19 the tour was cancelled and she went to Australia to stay with family and friends. She has made a SEISS claim under the first round because it was her intention to return to the UK as soon as feasible.
Unfortunately she has had a number of flights cancelled and is now seeking part-time employment in Australia until she is able to return. Therefore it may not be until the new tax year (in other words 2021-22) that she will become UK resident again.
If it transpires that she is non-resident for 2020-21 do readers think that HMRC would look...
