17 March 2022 
Julia Ascott, Employment Taxes Specialist
In 2020 HMRC agreed that they would not seek to tax the earnings of non-UK resident employees stuck in the UK because of travel restrictions. In the latest Agent Update, HMRC have confirmed this easement will end on 5 April 2022, wording reproduced in full below.
**********************
In 2020, we introduced guidance for non-UK resident employees stuck in the UK because of coronavirus travel restrictions. This stated that those employees would not be taxed on earnings for duties performed in the UK after their planned departure date, provided they were taxed in their home state.
This easement will end on 5 April 2022.
If your client is non-UK resident, any days they spend working in the UK from 6 April onwards will be treated as days on which they performed duties in the UK.
Find out more information about Tax on your UK income if you live abroad.
