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Posted by Nick Day on 15 Apr 2020

UK Tax Residence – COVID-19 Activity

The Chancellor of the Exchequer, Rishi Sunak, 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 periods spent in the UK between 1 March and 1 June 2020 by those working on COVID-19 related activities will not count towards the SRT; potentially meaning they will remain non-residents for UK tax purposes.

It remains to be seen as to whether further revisions to the SRT law will be made to relieve the position for other individuals prevented from leaving the UK as a result of the COVID-19 crisis – please see our previous article for more regarding this.

If you would like any advice regarding changes to the Statutory Residence Test (RST) or would simply like to discuss other ways in which we could help you or your business, please contact us on 01962 856 990 or customerservice@taxinnovations.com

 

See also…

UK Tax Residence – Impact Of Coronavirus

COVID-19 Summary of Available Assistance

Directors and the Coronavirus Job Retention Scheme

Coronavirus Job Retention Scheme [Updated]

How does the UK Statutory Residence Test (SRT) impact you?