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. EIM77045 - Appendix 5: COVID-19 considerations for non-residents and non-domiciled employees … Continue reading COVID tax easement for those affected by travel restrictions ending →