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Posted Sun, 03 Mar 2024 17:20:07 GMT by Marc C
Days spent in the UK for unseen or exceptional circumstances can by ignored for the day counting rule in certain circumstances. HMRC gives some examples - bodily injury etc etc. My question is this: COVID 19 affects us all differently but, in my case, it wipes me out for about 7 days. Mainly weakness with me taking to bed for hours on end. This means no strength for carrying suitcases, walking through airports etc. Would HMRC consider this to be an acceptable "exceptional circumstance"? Thank you.
Posted Wed, 06 Mar 2024 10:40:49 GMT by HMRC Admin 25 Response
Hi Marc C,
Yes, it would as this prevents you from travelling.
The maximum number of days that can be attributed to exceptional circumstances is 60 in any tax year.
Thank you. 

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