Implications for Tax Residency of Not Being Able to Leave the UK -

You may be able to exclude days you spend in the UK from your day-count for the purposes of the UK’s statutory residence test if you are unable to leave, as a result, for example, of having to self-isolate or because of the cancellation of flights.

Under the UK’s statutory residence test, whether an individual is UK resident for tax purposes or not can depend on the number of days they spend in the UK during the tax year (6 April to the following 5 April). How many days an individual can spend in the UK without becoming UK resident depends on his or her circumstances - in particular how many “ties” to the UK they have.