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The RDR3 guide issued December 2013 at annex B gives guidance

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The RDR3 guide issued December 2013 at annex B gives guidance on exceptional circumstances. Up to 60 days may qualify for an individual being in the UK and becoming ill with, say, a stroke requiring long hospitalisation. B11 refers to husband, wife or civil partner also qualifying. Is this an absolute limit or would a very close friend living with and accompanying the "patient", visiting him in hospital every day also qualify where there is no husband, wife or civil partner (presumably legally in civil partnership).
Presumably under self assessment it is up to the tax payer to determine their residence status, or can a situation be put to HMRC for determination where exceptional circumstances are claimed. Thank you


The 60 days is an absolute limit per individual as illustrated by Example B1 on page 98 of RDR3. That example gives an extreme circumstance and yet the 60 day limit is applied. My understanding of HMRC's attitude is that an individual who normally lives in another country would be expected to make arrangements to return to that country as soon as possible. However, I wouldn't discourage anybody from testing the limit though I rate the chances of success as slim.

As far as somebody accompanying the "patient" is concerned, again the rules are pretty tight and I cannot see HMRC allowing the 60 days to apply to anybody other than a person within the categories mentioned, spouse, civil partner etc. It's possible that a legal guardian might qualify, though it isn't mentioned.

If a taxpayer completes annual tax returns, they can complete the residence. remittance pages SA109 to inform HMRC that they have left the UK and are claiming to be non-UK resident. If annual tax returns are not completed, then a form P85 can be completed and submitted prior to departure from the UK or as soon as possible afterwards. In either case, HMRC can ask questions.

If you write to HMRC outlining a particular set of circumstances, they will probably give you their view but they don't normally like dealing with hypothetical situations that are put to them.

I hope this helps but let me know if you have any further questions.

Customer: replied 3 years ago.

Many thanks: much as I thought. Individual has not been UK resident but got stroke on visit to UK in Spring 2013 and returned to France when he was fit to travel - about 4 months later. There is a complication with P85 as he was not resident in the first place (unless he does not get the full 60 days allowed). There does not seem to be any formal mechanism to set out the position for HMRC to comment short of writing a letter giving full particulars of the situation.

Thank you James

If the individual does not complete annual UK tax returns, then the best way to start would be to write a letter to HMRC. It will be passed to the technical people to have a look at.

If they do complete an annual UK tax return, then the residence, remittance pages SA109 should be completed. There is a box for "exceptional days" (11) in the UK and an explanation can be given as to why they occurred in box 39.
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