Statutory Residence Test – Do you owe tax for your stay in the UK?​

Statutory Residence Test - Do you owe tax for your stay in the UK?

HMRC has released updated guidance on how the Statutory Residence Test (SRT) will operate in relation to the effects of the COVID-19 pandemic. 

The Statutory Residence Test legislation allows for an unexpected day spent in the UK to be disregarded if there are exceptional circumstances beyond control, preventing leaving the UK.   

However, HMRC has recognised that the COVID-19 pandemic may have affected non-UK residents’ ability to return home. 

As a result, HMRC has issued an extension of up to an extra 60 days, providing specific criteria are met. 

Determining whether the days can be disregarded will depend on the facts of each individual case. 

statutory residence test

SRT criteria

There are four key criteria that need to be met in order to determine if the days can be disregarded:

  • You are quarantined or a health professional has advised you to self-isolate in the UK due to the coronavirus
  • Government officials have advised against travel from the UK due to the coronavirus
  • You cannot leave the UK due to international borders closing
  • Your employer has asked you to return to the UK temporarily as a result of the coronavirus

If the circumstances are considered exceptional, HMRC will disregard an additional 60 days of those spent in the UK. 

HMRC has not extended the maximum number of days that can be disregarded. Therefore, 60 days remains as the maximum, despite the continuing pandemic.

statutory residence test

What happens if I breach the 60 days without reason?

If you have stayed in the UK for more than the permitted 60 days, without an exceptional circumstance, you could be liable to pay tax to HMRC for that time period.

If you think you may have breached the 60-day allowance and are unsure if you may owe tax for your stay, get in touch with us.

Our team of specialists will determine if you have any outstanding tax to pay to HMRC and act on your behalf to ensure all the relevant taxes are paid.

Contact us

If you think you may have stayed in the UK longer than permitted or you are unsure whether you owe tax for your stay in the UK, get in touch with us for a free initial consultation.

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