As lockdown rules are lifted at differing rates across countries throughout the world, ProACT Sam considers how Expats will live with the Coronavirus, moving forwards. We look at points of best practice for Expat businesses to work with employees and customers post-lockdown, as well as clarifying rules on tax residence for Expats locked down in the UK and unable to get flights. For more information for Expats, sign up to our ‘WWC - Coping with Corona’ series.

Best practice for Expat businesses exiting lockdown

Any business must put in place arrangements to ensure its staff and customers are happy and confident to visit the business and to meet its people.

The regulations and law require businesses to follow hygiene rules, but these are common sense basic hygiene measures.

We take a look at what these basic steps are in our latest video (below) or to read more, read our article ‘Exit from lockdown: What next for Expats?’.

Listen to the podcast & watch the vlog

Lockdown rules and Tax Residence days in UK due to Covid-19 Coronavirus Crisis

UK Expats locked down in the UK due to the Covid-19 Coronavirus crisis can get some breathing space on extra days being allowed in the UK due to 'exceptional circumstances’.

UK Expats could have up to an additional 60 days in the UK in 2020-21. Whether days spent in the UK can be disregarded due to exceptional circumstances will always depend on the facts and circumstances of each individual case.

Contact us for a free review of your situation.

Exceptional circumstances for UK residency rules

HMRC have confirmed that if you are impacted by any of the circumstances below, these could be considered as ‘exceptional’ for non-resident Expats locked down in the UK during the Covid-19 Coronavirus crisis:

• you are quarantined or advised by a health professional or by public health guidance to self-isolate in the UK as a result of the virus

• official Government advice states that you are not to travel from the UK as a result of the virus

• you are unable to leave the UK as a result of the closure of international borders, or

• you are asked by your employer to return to the UK temporarily as a result of the virus

Legal framework for Expats in lockdown in UK

Under the restrictions of movement clause of the regulations, the UK Government advice became ‘During the emergency period, no person may leave the place where they are living without reasonable excuse.’ This was from 6th April, it remains into June and included the additional proviso ‘you are still advised to work from home/remotely when you can minimise travel’.

The Coronavirus Act 2020 provides the legal framework to justify the regulations and restriction of movement by law and so most UK Expats locked down in the UK should be able to claim up to 60 exceptional days residency in the UK for 2020/21.

For more information, read our article ‘Tax Residency for Expats during Lockdown’.

ProACT for Expats

ProACT Partnership offers a range of services to UK Expats Living and Working Abroad.  We take care of cross-border tax returns and asset protection issues using residence, service companies and Family Trusts.

This could protect overseas property, income and business assets, and maximise tax efficiency for income, capital and estates.

Contact us for a free review of your personal circumstances.