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Exceptional circumstances for the Statutory Residence Test

Exceptional circumstances for the Statutory Residence Test

What is it?

The coronavirus (COVID-19) pandemic may impact your ability to move freely to and from the UK or, require you to remain unexpectedly in the UK. This could affect your current tax residency status.

How does it work?

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

However, if you:

  • are quarantined or advised by a health professional or public health guidance to self-isolate in the UK as a result of the virus
  • find yourself advised by official Government advice not to travel from the UK as a result of the virus
  • are unable to leave the UK as a result of the closure of international borders, or
  • are asked by your employer to return to the UK temporarily as a result of the virus

the circumstances are considered as exceptional.

The maximum number of days spent in the UK in any tax year that may be ignored due to exceptional circumstances is 60. It applies whether there is one event or several events in the same tax year. This is not an allowance or entitlement, it is a limit.

Days spent in the UK over the 60-day limit count as a day of presence for the purposes of the SRT.

This new guidance needs to be read in conjunction with the current published guidance on exceptional circumstances within the Statutory Residence Test  (see RDRM13200 onwards).

The Chancellor of the Exchequer has also written to the chair of the Treasury Select Committee to outline temporary changes to the Statutory Residence Test (SRT) for those coming to the country to work on COVID-19 related activity. The Chancellor’s letter confirms that any period(s) between 1 March and 1 June 2020 spent in the UK by individuals working on COVID-19 related activities will not count towards the SRT.

What don't we know yet?

We will update this section as soon as we have more information, but this guidance may change at short notice as situations change.

Who is it for?

Non-resident individuals who find themselves having to unexpectedly remain in the UK.

What should I do next?

Click here to read a HMRC Q & A document which provides further clarity on the Statutory Residence Test.

Wait for further details to be released.

Critchleys Clients: If you have specific questions, please contact your Critchleys Accountant directly.

 


Published 26 March 2020
Last Updated 24 September 2020

24 September 2020

Click here to read a HMRC Q & A document which provides further clarity on the Statutory Residence Test.

15 April 2020
The Chancellor of the Exchequer has written to the chair of the Treasury Select Committee to outline temporary changes to the Statutory Residence Test (SRT) for those coming to the country to work on COVID-19 related activity.

The Chancellor’s letter confirms that any period(s) between 1 March and 1 June 2020 spent in the UK by individuals working on COVID-19 related activities will not count towards the SRT.

3 April 2020
The maximum number of days spent in the UK in any tax year that may be ignored due to exceptional circumstances is 60. It applies whether there is one event or several events in the same tax year. This is not an allowance or entitlement, it is a limit.

Days spent in the UK over the 60-day limit count as a day of presence for the purposes of the SRT.

26 March 2020
First published. 

Find out more about Liz Higgins

Liz Higgins

Liz Higgins

Liz is the Head of Private Client Tax at Critchleys LLP.

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