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bigduckontax
bigduckontax, Accountant
Category: Tax
Satisfied Customers: 4414
Experience:  FCCA FCMA CGMA ACIS
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I AM A CAT 2 RESIDENT OF GIBRALTAR. I AM SEVENTY SIX YEARS

Customer Question

I AM A CAT 2 RESIDENT OF GIBRALTAR. I AM SEVENTY SIX YEARS OLD. I HAVE HAD TO RETURN TO HAVE EYE SURGERY EVERY MONTH,AND ALSO IN HOSPITAL FOR HEART TROUBLE. NOW HAVE TO WAIT FOR RESULTS IN SEPTEMBER.
MY NINETY DAYS ALLOWANCE WILL BE CROSSED BY APPROX 20 DAYS. IS THERE ANY SPECIAL ALLOWANCE FOR ME TO EXCEED MY TIME DUE TO ILL HEALTH.
THANK YOU
Submitted: 2 years ago.
Category: Tax
Expert:  bigduckontax replied 2 years ago.
Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question. The 91 days can be averaged over four years although the general consensus amongst experts on this site is that it is better never to breach the 91 day rule. Here is Wedlake Bell's guidance on what constitutes exceptional circumstances allowing the 91 day rule to be breached: 'Examples of "exceptional circumstances" are given at Annex B of HMRC's Guidance and include days spent in the UK for medical treatment for a sudden life threatening illness or injury (either to the individual himself or to his spouse, civil partner, cohabitant partner or dependent child). Days spent in the UK for elective medical treatment, because of travel problems or due to "life events" (such as births, marriages, deaths and divorce) are not routinely regarded as exceptional circumstances' In effect, unless the condition is 'sudden life threatening' then you may have to fall back on the four year averaging of the 91 day rule. I so hope that I have been able to shed some light on your situation.
Customer: replied 2 years ago.

THANK YOU KEITH.

Expert:  bigduckontax replied 2 years ago.
Delighted to be of assistance.
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