Q&As

Will days that an individual is forced to spend in the UK because of travel restrictions fall within the ‘exceptional circumstances’ exception under the statutory residence test?

read titleRead full title
Published on LexisPSL on 20/03/2020

The following Private Client Q&A provides comprehensive and up to date legal information covering:

  • Will days that an individual is forced to spend in the UK because of travel restrictions fall within the ‘exceptional circumstances’ exception under the statutory residence test?

Will days that an individual is forced to spend in the UK because of travel restrictions fall within the ‘exceptional circumstances’ exception under the statutory residence test?

FORTHCOMING CHANGE: proposed temporary relaxation of the statutory residence test: On 9 April 2020, a letter from the Chancellor to the Chair of the Treasury Select Committee was published, which outlined a proposed temporary change to the statutory residence test so that any period(s) between 1 March and 1 June 2020 spent in the UK by individuals working on coronavirus-related activities will not count towards the UK residence tests. The qualifying criteria will therefore be designed so that the relaxation of the rules is tightly targeted and supports only those people whose skill-sets are currently required, minimising the risk of abuse. See: COVID-19: temporary changes to the statutory residence test.

Further details on the eligibility and scope of this temporary relaxation will be provided and this change will be included in Finance Bill 2020.

The number of days spent in the UK is a fundamental element of the statutory residence test (SRT) introduced by Finance Act 2013 from 6 April 2013. It applies to:

  1. all three automatic overseas tests

  2. the first automatic UK tests

  3. determining how many ties are sufficient to determine residence

  4. the 90-day tie

  5. the

Popular documents