Tax residency is unlikely to be at the forefront of any client’s mind right now, but, as more and more people find themselves unable to travel freely, some could find themselves caught in the tax net of a jurisdiction they had not planned for.
This is likely to be an issue for even more people after the UK Foreign Secretary Dominic Raab urged all British citizens still abroad to come back yesterday (24/03/20).
However, HMRC has released guidance stating that the coronavirus (COVID-19) pandemic will qualify individuals for exception circumstances in the following instances, if, as a result of the virus, you:
