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RFIG22510 | Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Work tie

From HM Revenue & Customs · Residence and FIG Regime Manual

An individual has a UK work tie if they work for more than 3 hours in the UK for at least 40 days in that tax year. (see RFIG20560)

The modification to the legislation will disregard any days the individual works for more than 3 hours 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.