Living and working abroad - UK Tax

doddsg60

I have been living and working abroad for 6 years and only enter the U.K. to visit family for no more then 90 days a year to avoid paying U.K. income tax but pay the tax in my country of residence. 
However I came back at the beginning of December to be with family for Christmas but now I cannot fly back to Jordan due to the restricted travel and I’m worried that I will go over the designated allowable time that I’m allowed to stay in the U.K. that will mean that I end up paying income tax on my money earned abroad.
I had return flights booked but through no fault of my own I am stuck in U.K. and extremely worried that I will now have to face a large tax bill if the travel restrictions go on for a couple of months
Has there been tax concessions for U.K. citizens working and living abroad due the travel restrictions and going over the allowable time spent in the UK
Regards

Jeremy535897

I am not aware of any, but the UK has a double tax agreement with Jordan that is comprehensive. You should look at Article 4, residence, first. So long as you remain resident in Jordan under Jordan's rules, you should be regarded as resident in Jordan for the purposes of the double tax agreement. Read the text to check for yourself. The double tax agreement is here:
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/498379/jordan_-_dtc_-_in_force.pdf

If you are resident in Jordan under the double tax agreement, any employment income (Article 15) should be taxable only in Jordan, unless the employment is done in the UK (and even then other conditions have to be met). If you are self employed, again such income is only taxed in Jordan unless you do work from a base in the UK (Article 14). 

On top of this, if you don't remit income or gains to the UK, and if you are a non-UK domiciled person (you might not be if you are a UK citizen and intend to return here), you would be unlikely to pay tax here.

doddsg60

Thank you J

Jeremy535897

Since my post, I have discovered that there is some relaxation of the rules around days spent in the UK for the statutory residence test if coronavirus prevents you from leaving. See:
https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm11005
https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm13200