HMRC’s OTM letter on exceptional circumstances and the Statutory Residence Test

The latest one-to-many letter from HMRC’s Wealthy Complex International team is aimed at those who have filed as not resident in the UK for the 2020/21 tax year and have included days attributed to exceptional circumstances or Coronavirus related activities in their Self Assessment returns. HMRC have seen that some customers have included days that go above the legislative limits. In recognition of this, HMRC are urging recipients of this letter to check their 2020/21 tax return SA109 (boxes 11 and 11.1) entries and revisit their residence position. For many, this letter will be educational to prevent any future errors.  

HMRC will be inviting agents to attend a webinar on exceptional circumstances – anyone interested should email [email protected]

Residence Exceptional circumstances (1)
Residence Exceptional circumstances (1A)
Residence Exceptional circumstances (2)
Residence Exceptional circumstances (2A)