Marc C
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RDRM13240 - Residence: The SRT: Annex B: What are exceptional circumstances?
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.