RDRM13430 - Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID-19): Days of presence and tests affected

A day counts as a day spent in the UK if the individual is in the UK at the end of the day - midnight. There are 2 exceptions to this:

• if the individual was passing through the UK as a passenger (see RDRM11730)
• if the day was attributable to exceptional circumstances (see RDRM13200 onwards)

The change to the legislation now allows for a third case 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
• is resident in another country for tax purposes

Tests affected

The following tests are affected by the modifications to the legislation, further details can be found by clicking on the links:

• the third automatic overseas test (RDRM13440 and RDRM13450)
• deemed days (RDRM13460)
• the second automatic UK test (RDRM13470)
• the family tie (RDRM13480)
• the accommodation tie (RDRM13490)
• the work tie(RDRM13500)
• the 90-day tie (RDRM13510)
• the country tie (RDRM13520)

Information on the type of records and how to inform HMRC can be found at RDRM13540.

A list of frequently asked questions can be found at RDRM13410.