RFIG22440 | Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Days of presence and tests affected

A day counts as a day spent in the UK if the individual is in the UK at the end of the day - midnight. There are 2 exceptions to this:

• if the individual was passing through the UK as a passenger (see RFIG20730)

• if the day was attributable to exceptional circumstances (see RFIG22210 onwards)

The change to the legislation now allows for a third case if:

• the day falls in the period beginning with 1 March 2020 and ends with 1 June 2020

• on that day the individual is in the UK carrying out specified coronavirus disease related work, and

• is resident in another country for tax purposes

Tests affected

The following tests are affected by the modifications to the legislation, further details can be found by clicking on the links:

• the third automatic overseas test (RFIG22450 and RFIG22460)

• deemed days (RFIG22470.)

• the second automatic UK test (RFIG22480)

• the family tie (RFIG22490)

• the accommodation tie (RFIG22500)

• the work tie (RFIG22510)

• the 90-day tie (RFIG22520)

• the country tie (RFIG22530)

Information on the type of records and how to inform HMRC can be found at RFIG22550.

A list of frequently asked questions can be found at RFIG22420.