Author: Erin Snyman
The coronavirus (COVID-19) pandemic is affecting everyone’s ability to move freely around the globe including to and from the UK.
Many individuals carefully plan their days outside of the UK for residency purposes and are now concerned as to what impact an enforced extended stay in the UK will have on their residence status.
There is already a statutory provision for your UK day count to be reduced so as not to include days you have spent in the UK due to “exceptional circumstances” up to a maximum of 60 days per tax year.
These days can only be ignored where you have no choice concerning the time you spend in the UK or where you are forced to return to the UK as a result of circumstances beyond your control.
In light of the above HMRC have specified four circumstances which will be deemed ‘exceptional’ for the purpose of the Statutory Residence Test.
These include if you:
- Are quarantined or advised by a health professional or public health guidance to self-isolate in the UK as a result of the virus;
- Find yourself advised by official Government advice not to travel from the UK as a result of the virus;
- Are unable to leave the UK as a result of the closure of international borders; or
- Are asked by your employer to return to the UK temporarily as a result of the virus.
Whether days spent in the UK can be disregarded due to these exceptional circumstances will always depend on the facts and circumstances of each individual case and we do suggest seeking advice should you believe you meet one of the above circumstances.
Further note that the head of the Treasury Select Committee confirmed that the statutory residence test will be temporarily amended to ensure that any time spent in the UK by individuals working on COVID-19 related activities between 1 March and 1 June 2020 will not count towards the residence tests.