Our site uses cookies

I agree Our site saves small pieces of text information, called “cookies” on your device. Find out more in our cookie policy. You can disable the usage of cookies by changing the settings of your browser. By continuing to browse the site you are agreeing to our use of cookies.

HMRC guidance on COVID-19 tax residence day count

For individuals reliant on a careful day count to avoid becoming UK tax resident, the COVID-19 outbreak and its subsequent limitations on travel could prove costly.

As outlined in our earlier Spear's blog article, Covid-19: Beware the unexpected tax costs of self-isolationself-isolation and travel restrictions could be problematic for those who rely on a careful day count to avoid becoming UK tax resident under any of the three tests set out in the Statutory Residence Test (the SRT).

As of 19 March, HMRC have now published updated guidance on what constitutes 'exceptional circumstances' during the pandemic for the purposes of satisfying the day count.

To read the updated guidance, click here.

Related Expertise

Covid-19 hub

Related in brief posts

Changes to travel requirements on entering the UK

Changes to travel requirements on entering the UK.

Meet | The | Experts - Tick Tock - The countdown to Brexit EU immigration implications

In this MEET | THE | EXPERTS webinar chaired by Fiona Poole, panelists Ceris Gardner, Raphael Apelbaum and Rowena Moffatt discussed the UK’s approach to interpretation of EU free movement law following the end of the transition period and other issues.

The statutory residence test and Covid-19

Covid-19 has led to far-reaching restrictions on travel and the ability of individuals to move freely to and from the UK. For those reliant on spending a limited number of days in the UK to avoid becoming UK tax resident this could prove costly.