RFIG22550 | Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Record keeping and how to tell HMRC

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.

Record keeping

Individuals will need to keep records and documents to support their statements made when considering the SRT. Further guidance on record keeping can be found at RFIG21900 onwards. Individuals should keep evidence and records relating to:

• the nature and duration of their coronavirus related work activities - a work diary/calendar or timesheet is likely to indicate this. It might be found to be beneficial to ensure the diary is sufficiently detailed, reflecting hours worked, and the nature of the work. For example, reviewing and responding to emails, meetings or completing travel claims

• breaks the individual had from working, for example, gaps between jobs and why

• any periods of annual, sick, gardening, parenting leave or emergency volunteering leave

• their contracts of employment, and documentation/communications which relate to these, particularly to curtailment or extension of these, or other changes to them

• employee volunteering leave must be supported by an Emergency Volunteering Certificate issued under the Coronavirus Act.

How to tell HMRC

For the tax year to 5 April 2021 (2020-2021), individuals who are required to complete a Self-Assessment tax return, should provide details at boxes 11.1 and 40 'Any other information box' on the SA109 supplementary pages. The information to be included is the amount of days that qualify to be disregarded together with the period covered and information on their job/duties.