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Posted Fri, 08 Jul 2022 15:50:06 GMT by Catty
Hi ! Good afternoon. I came from Hong Kong to UK through LOTR on 30/9/2020. I had bought air tickets twice on 12/1/2021 and 27/1/2021 respectively departure from UK and would like back to Hong Kong to deal with personal affairs. However, both were cancelled by airlines because of pandemic lockdown by UK and Hong Kong government. Can I voice out as "stranded" in UK? and if so, in my case, how many days should be counted as stranded in UK? Thanks.
Posted Mon, 11 Jul 2022 12:33:05 GMT by HMRC Admin 24

Full details of HMRC's position on residency-related  'exceptional circumstances'  are provided in:

RDRM11005.   Residence, Domicile and Remittance Basis Manual

RDRM13200.   Residence, Domicile and Remittance Basis Manual

Whether days spent in the UK can be disregarded due to exceptional circumstances, will always depend on the facts and circumstances of each individual case.      

Thank You.


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