Following the travel disruptions caused by the volcanic ash cloud, HM Revenue and Customs have announced that non-UK residents who spent more than 90 days in the UK as a result of their travel plans being disrupted by the ash cloud will not be treated as becoming UK resident for income tax purposes as a result.
UK residence will be established, however, if the effect is to make the person exceed the annual limit of 183 days.
Ash Cloud - HMRC Makes Residency Concession
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