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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. 
Posted Tue, 07 Jan 2025 19:13:28 GMT by Matthew4788 Smith
Hi, I have a situation where I am working in KSA. I travelled back to the UK for a long weekend at centre parks with the family. I became ill with a bacteria infection I picked up in KSA that symptoms started in the UK called shigella and had treatment via the NHS. The doctor told me not to travel until my symptoms cleared which was 16 days and that is written on the sick note. As soon as I recovered from the antibiotics I travelled straight away. Is this exceptional circumstances as it was a public health reportable case and I was being told not to travel with a doctors note confirming it? If it’s exceptional circumstances how do I report it and who to?
Posted Wed, 22 Jan 2025 13:13:20 GMT by HMRC Admin 8 Response
Hi,
Yes this would be allowable.
This would be reflected on the residence section of your tax return and you should attach the evidence of the sick note as a pdf document.
Thankyou

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