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bigduckontax
bigduckontax, Accountant
Category: Tax
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A tax question ! my tenants have recently handed

Customer Question

Hi a tax question for sam! my tenants have recently handed in their notice which means i will need to fly back to the UK to re let my property this will take me out wit the 90 days i am allowed in the country without paying uk tax do these days count as
special circumstances? for tax purposes
Submitted: 1 year ago.
Category: Tax
Expert:  bigduckontax replied 1 year ago.
Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question. The 90 days, actually 91, may be averaged over four years so you may well still be entitled to continue to be classified as non resident for tax purposes. However, I should mention that the general consensus of opinion amongst experts on this site is never to exceed the magic 91 in any one tax year to be on the safe side. Clyde and co have the following definition of the 91 days as 'spending 91 days or more in the UK on average per UK tax year over a period of 4 years.' I do hope that I have been able to set your mind at rest on this matter.
Customer: replied 1 year ago.
Hi I will unfortunately have to exceed the 90 days in order to re let my flat - that is unavoidable or my flat will remain empty and i won't be able to pay my mortgage!#
my question was on the special circumstances of being in the uk for longer than the 90 day period - there is a question on the self assessment tax forms regarding this i can't remember exactly how it is worded - so my question is do circumstances like this count as potential excess special circumstnaces to spend in the uk - i had not expected or planned for my tenants to break their tenancy early and it is only because of this i am having to return to the UKmany thanks
Expert:  bigduckontax replied 1 year ago.
As I told you the 91 days can be averaged over four tax years. Here are the general special circumstances from the HMRC web site: 'B10 The type of events which may give rise to exceptional circumstances will be, by their nature, out of the ordinary and it is difficult to be prescriptive about what characteristics such an event would exhibit. However local or national emergencies, such as civil unrest, natural disasters, the outbreak of war or a sudden serious or life threatening illness or injury to an individual are examples of circumstances that are likely to be exceptional.B11 There may also be limited situations where an individual who needs to stay in the UK to deal with a sudden life threatening illness or injury to a spouse, person with whom they are living as husband and wife, civil partner or dependent child can have those days spent in the UK ignored under the SRT subject to the 60-day limit.B12 There may also be limited situations where an individual who comes back to the UK to deal with a sudden life threatening illness or injury to a partner or dependent child can have those days spent in the UK ignored under the SRT subject to the 60-day limit.' You will note that they do not cover your circumstances.
Customer: replied 1 year ago.
many thanks that's clear! though i wonder as i live in sharm el sheikh and the government is evacuating all british citizens from here - would that count as special circumstances?
Expert:  bigduckontax replied 1 year ago.
It might, you can but try it on! The web site, which you might like to peruse at your leisure, is: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/458559/RDR3_govuk_hyperlink__updated_078500.pdf Here are some further examples: 'B13 In order to be ignored as days spent in the UK, there must be exceptional circumstances beyond the control of the individual. In other words, the event or situation in question must be one over which the individual has no control or influence and which cannot reasonably have been foreseen.B14 For example, if an individual is a passenger on a commercial aircraft that is forced to make an emergency landing in the UK and there is no available onward flight to their original destination for 2 days afterwards, the 2 days that would otherwise count as spent in the UK would be ignored due to exceptional circumstances' Please be so kind as to rate me before you leave the Just Answer site.
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Expert:  bigduckontax replied 1 year ago.
Thank you for your support.