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Readers Forum: Statutory residence test

15 June 2021
Issue: 4796 / Categories: Forum & Feedback
Application of statutory residence test to sick client.

Our client has been non-resident in the UK since 2016-17. In the 2020-21 tax year while visiting London the client fell ill and has been undergoing hospital treatment so was unable to travel home to Cyprus.

Under the statutory residence test considering sufficient ties he has one tie in the UK and would be considered non-resident in the UK if 60 exceptional days are taken into account.

His wife who arrived here with him cannot go home because she is his main carer. She has been non-resident in the UK since 2015-16.

HMRC’s Residence Domicile and Remittance Basis Manual at RDRM13240 is not clear on her entitlement to exceptional days in 2020-21. She has one tie being accessible accommodation but if she is not eligible for exceptional days she would be considered resident in the UK having been...

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