RDRM13420 - Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID-19): Introduction

As a result of the COVID-19 pandemic parts of the Statutory Residence Test (SRT) legislation have been modified.

The changes modify the SRT so that a day on which an individual is required to be in the UK in order to undertake work specifically related to coronavirus will be disregarded when determining whether they are tax resident in the UK in either 2019-2020 or 2020-2021.

This annex details those changes and how various existing tests are affected. All other SRT tests remain unaffected and reference should be made to the existing guidance as well as this annex when deciding an individual’s residence status. The main SRT guidance can be found at RDRM11000 onwards.

These modifications apply for the period 1 March to 1 June 2020.