HMRC has confirmed that they will not seek to tax the employment income of a non-UK resident that relates to the period between the date:
- the individual originally intended to leave the UK (but for prevention due to COVID-19); and
- the date they actually left, provided certain conditions are met. Earlier guidance was silent on whether any unplanned UK workdays would be taxable in the UK.
This guidance is very welcome in relation to those stuck in the UK because of COVID-19 and who were working over this period, particularly those who have had to self-isolate.