Update on the SRT position

In a recent article we discussed how COVID-19 could potentially have an impact on the UK tax position of expats and non-UK residents who could not leave the UK. These individuals risked exceeding the allotted amount of days to remain non-resident for tax purposes due to cancelled flight and self-isolation measures.

With this considered, HMRC have updated their guidance which includes the ongoing pandemic. COVID-19 is now covered with the extension of the exceptional circumstances section. The update adds that where an individual is unable to leave the UK as a result of being quarantined, self-isolated in the UK, being asked by the employer to return to the UK temporarily, being advised not to travel from the UK as a result of the virus or due to closure of international borders, such circumstances can be considered as exceptional, and any days spent in the UK can be disregarded for SRT purposes.

For more information please visit HMRC – Residence, Domicile and Remittance Basis Manual


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Andrew Robinson

Andrew Robinson

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