Statutory Residence Test and COVID-19

April 15, 2020

HMRC have recently published new guidance on what exceptional circumstances for the purposes of the Statutory Residence Test and Coronavirus (COVID-19) are.

The guidance says that the coronavirus (COVID-19) pandemic may impact individuals' ability to move freely to and from the UK or, require them to remain unexpectedly in the UK.

Due to these circumstances the number of days spent in the UK by and individual may be beyond a person's control.

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, HMRC have confirmed that if an individual:

  • is quarantined or advised by a health professional or public health guidance to self-isolate in the UK as a result of the virus;
  • find himself/herself advised by official Government advice not to travel from the UK as a result of the virus;
  • is unable to leave the UK as a result of the closure of international borders; or
  • is asked by his/her employer to return to the UK temporarily as a result of the virus

the circumstances are considered as exceptional and so days spent in the UK should be disregarded for tax residence purposes.

On the 9 of April 2020 the Chancellor Rishi Sunak has also confirmed in a letter that the Statutory Residence Test will be amended to ensure that any period(s) between 1 March and 1 June 2020 spent in the UK by individuals working on COVID-19 related activities will not count towards the residence tests.

The Chancellor also pointed out in the document that these changes are time limited and only support those people whose skill-sets are currently required.

HMRC also confirmed that events resulting from the impact of the virus are changing rapidly and their guidance may change at short notice as situations change.




Because life is complicated enough. 

Our Offices

+44 (0)20 7631 2061
Laggan & Associates Ltd
5th floor, North Side
7/10 Chandos Street
Cavendish Square
London W1G 9DQ

Republic of Ireland
21 Priory Office Park
CO Dublin – Republic of Ireland

Get in touch

Contact Form

Phone: 0044 (0)20 7631 2061

Address: 5th floor, North Side 7/10 Chandos Street Cavendish Square London W1G 9DQ
Copyright 2021 Designed by LTDO - Laggan & Associates Limited - Terms & Conditions - Privacy Statement