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RFIG22500 | Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Accommodation tie

From HM Revenue & Customs · Residence and FIG Regime Manual

An individual will have an accommodation tie if they have a place to live in the UK, it is available to them for a continuous period of 91 days or more in the tax year and they:

  • spend 1 or more nights there during the year, or if it is the home of a close relative,

  • spend 16 or more nights there during the year (see RFIG20550)

The modification to the legislation disregards the existing conditions and a day will not be counted 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.