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Posted Tue, 12 Apr 2022 15:33:51 GMT by AMSH
Hello, I am a UK resident and I worked for a Danish company in the 2020/21 and 2021/22 UK tax years. Prior to the pandemic, I was living in the UK but regularly commuting between the UK and Denmark for work purposes. However I was forced to work from home for the entire 2020/21 UK tax year and most of the 2021/22 UK tax year due to global travel restrictions caused by the pandemic. Even though the UK has a Double Tax Treaty with Denmark, I am informed that I cannot apply for Foreign Tax Credit Relief because I physically worked in the UK during 2020 and 2021. Is this correct? I have already paid Danish taxes but I am informed I must also pay taxes to the HMRC. This is effectively double taxation and I thought the Double Tax Treaty should be preventing this from happening. This is completely unfair as my situation was completely beyond my control.
Posted Wed, 13 Apr 2022 12:55:08 GMT by HMRC Admin 17

Hi,
 
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.

  Please see guidance on Coronavirus and Residency status. 

You can make your decision from this:

Residence, Domicile and Remittance Basis Manual    .

Thank you.

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