RFIG22540 | Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Exceptional circumstances

Update August 2022: This guidance was first published in July 2021 and remains as published for reference purposes. Please refer to guidance at gov.uk/coronavirus for current advice for the Country you are in.

This new guidance needs to be read in conjunction with the published guidance on exceptional circumstances (see RFIG22210 onwards).

The coronavirus (COVID-19) pandemic may impact your ability to move freely to and from the UK or, require you to remain unexpectedly in the UK. For example, the Foreign and Commonwealth Office (FCO) provide travel advice to British nationals in relation to COVID restrictions.

If as a result of FCO advice to avoid travel to/in a particular country, you returned to the UK, you do not need to leave the UK and return to another country, for exceptional circumstances to apply; you are only in the UK because you have followed FCO advice to leave a particular country. Where you were in the UK because you were here when travel restrictions were put in place, for exceptional circumstances to apply, you would need to make every effort to leave once those restrictions had been lifted.

Whether days spent in the UK can be disregarded due to exceptional circumstances will always depend on the facts and circumstances of each individual case.

Examples of the circumstances that are considered as exceptional include where you:

• are quarantined or advised by a health professional or public health guidance to shield or self-isolate in the UK as a result of the virus

• find yourself advised by official Government advice not to travel from the UK as a result of the virus. Whether travel is essential is a personal decision and it is for you to make an informed decision based on the risks and latest official guidance.

• are unable to leave the UK as a result of the closure of international borders. Many territories will continue to allow citizens, permanent residents or nationals to return to those territories, even with wider border restrictions in place. However, if you are unable to leave the UK as a result of the closure of international borders, or because you are following FCO guidance, for exceptional circumstances to apply you must be able to demonstrate that you have made every effort to leave once those restrictions have been lifted

• are required by your employer to return to the UK temporarily as a result of the virus. However, this may result in a significant break from your overseas work, or that you no longer meet the 3rd automatic overseas test (see RFIG20760).