COVID-19 - HMRC letters to taxpayers with offshore assets, income or gains

15 Apr 2020

The amendments to the SRT will ensure that any period(s) between 1 March and 1 June 2020 spent in the UK by individuals working on COVID-19 related activities will not count towards the residence tests. Further details on the eligibility and scope will be provided by the government in due course. The change will be legislated in the Finance Bill to take effect from 1 March 2020.