Day count limits for exceptional circumstances in 2020-21

In the latest edition of Agent Update HMRC states that during October 2022 it has written to about 5 000 agents and taxpayers where the taxpayer’s 2020-21 tax return included days spent in the UK due to exceptional circumstances (box 11 of SA109 ‘residence remittance basis etc supplementary pages’) and coronavirus-related work (box 11.1 of SA109).

HMRC believes that some taxpayers have exceeded the permitted days – 60 days for exceptional circumstances and 57 days (for the period 6 April 2020 to 1 June 2020 only) for coronavirus related work.

If it is found that an error has been made the taxpayer will have 60 days from the letter issue date to amend their return. All other taxpayers will receive an educational letter which consolidates the guidance in a single help sheet.

HMRC is inviting agents to an educational webinar due...