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RFIG22520 | Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - 90-day tie

From HM Revenue & Customs · Residence and FIG Regime Manual

An individual will have a 90-day tie, (see RFIG20570), if they spend more than 90 days in the UK in:

  • the tax year preceding the relevant year

  • the tax year preceding that year

  • each of those years separately

The modification to the legislation will not count a day as a day spent 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.