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The Coronavirus Pandemic And Unplanned UK Workdays

HMRC provides further guidance ...


Posted by Helen Beaumont on 11/11/2020 @ 8:00AM

The Coronavirus pandemic meant many non-UK residents were stranded in the country, unable to travel back to their home countries. So were any unplanned UK workdays taxable in the UK?

Being taxed for unplanned UK workdays has been a confusing situation for non-UK nationals stuck in the UK!

Being taxed for unplanned UK workdays has been a confusing situation for non-UK nationals stuck in the UK!

copyright: vadymvdrobot / 123rf

HMRC previously offered guidance on whether any unplanned days in the United Kingdom can be disregarded when determining the residency status of an individual. However, it was silent on whether any unplanned UK workdays would be taxable.

"This has now been clarified by HMRC!"

If a non-UK national has been stuck in the United Kingdom and needed to work for their employer while here, they will not be made to pay tax on that employment income whilst in the UK, provided:

  • They are paying tax in their home country on days the individual worked in the UK

  • The individual left the UK as soon as they reasonably could and returned to their home country

However, HMRC has said that it may require proof that a particular individual couldn't leave the United Kingdom when they intended, and had to work in the UK to maintain their own job. It should be noted that HMRC considers any more than 3-hours work in a day a UK workday.

This new guidance from HMRC on unplanned UK workdays is welcome for non-UK residents stuck in the UK during the Coronavirus pandemic, especially if they were made to self-isolate because of Track & Trace, a positive test for COVID-19, or because their home country banned flights from the United Kingdom.

Until next time ...



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About Helen Beaumont ...


Helen brings the personal tax planning experience of the top 20 tax companies to Essendon. Formerly of MacIntyre Hudson (with 45 offices nationwide), Helen worked at Chancery for more than 10 years before joining Essendon as the personal tax specialist.

Tax Planning can make a considerable difference to your tax liability. Helen has specialist knowledge and experience in tax planning and uses every opportunity to minimise your tax bill is utilised. By analysing your investments, income, profit and expenditures, Helen will provide strategic tax planning expertise that could offer significant savings, whilst delivering clear, honest advice and guidance.

When Helen is not at Essendon she spends time with her young son and likes going on long walks with the family dog.