COVID-19: Temporary changes to the Statutory Residence Test

By Technical Team on 14 Apr 2020

The Chancellor has written to the Chair of the Treasury Select Committee, Mel Stride to outline temporary changes to the Statutory Residence Test (SRT) for those coming to the country to work on COCID-19 related activity.

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.

Posted in: Technical News