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Posted Wed, 27 Jul 2022 20:06:21 GMT by Lost InGlobe
Hi, If a person had to stay in the UK for longer than 183 due to covid-related extenuating circumstances, Can 60 days be deducted from his stay length to activate the Double Taxation Avoidance Agreement (DTA) clause? Cheers.
Posted Thu, 28 Jul 2022 12:50:29 GMT by HMRC Admin 20
Hi Lost InGlobe,

The 60 days can be deducted from the total number of days spent in the UK.
See guidance at:
RDRM13240 - Residence: The SRT: Annex B: What are exceptional circumstances

Thank you.

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