Coronavirus-related Activities: Statutory Residence Test

Wednesday 29th April 2020 Written Statements

[The Financial Secretary to the Treasury (Jesse Norman)]

The Government warmly welcome the expertise and resources offered by those who wish to come to the UK to combat the coronavirus, from anaesthetists through to engineers working on ventilator design and production.

However, the actions and presence of these individuals in the UK could inadvertently and unfairly affect their own tax residence status, and potentially deter others from giving their assistance.

Accordingly, the Government will legislate in Finance Bill 2020 to amend the statutory residence test (SRT) to ensure that any period(s) between 1 March and 1 June 2020 spent in the UK by individuals working on coronavirus disease-related activities in specified sectors will not count towards the residence test.

[HCWS218]