In 2020 HMRC introduced guidance indicating that non-UK resident employees stranded in the UK because of coronavirus travel restrictions would not be taxed on earnings for duties performed in the UK after their planned departure date, provided they were taxed in their home nation.
HMRC are about to announced that this easement will end on 5th April 2022 as travel restrictions have been largely ended and self-isolation regulations were removed on 24th February 2022. This means it is no longer ‘just and reasonable’ to treat these duties as performed outside the UK.
If a employee is non-UK resident, ordinarily any days they spend working in the UK will be treated as days on which they performed duties in the UK. From 6th April 2022, this will be the case even if they are prevented from leaving the UK as a result of coronavirus related circumstances.
An article will be published in the Agent Update later in March 2022 and in the April 2022 Employer Bulletin.