RFIG22490 | Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Family tie

An individual has a family tie if they have a minor child, who is resident in the UK, and they see that child on at least 61 days in a tax year. (see RFIG20530 and RFIG20540)

The change in the legislation provides that the days will be disregarded from the total number of days the individual has seen their child in the UK 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