RFIG22480 | Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Second automatic UK test

An individual must consider the second automatic UK test if they had a home in the UK for the whole or part of the year. (see RFIG20330 to RFIG20360)

The modification to the legislation amends Condition B so that a day of presence in their UK home does not count 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

• the individual is resident in another country for tax purposes