RDRM13510 - Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID-19): 90-day tie

An individual will have a 90-day tie, (see RDRM11570), if they spend more than 90 days in the UK in:

• the tax year preceding the relevant year
• the tax year preceding that year
• each of those years separately

The modification to the legislation will not count a day as a day spent in the UK 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
• the individual is resident in another country for tax purposes.