{"id":353,"date":"2022-01-14T10:12:00","date_gmt":"2022-01-14T10:12:00","guid":{"rendered":"https:\/\/setaxpros.com\/?p=353"},"modified":"2022-07-24T22:18:20","modified_gmt":"2022-07-24T22:18:20","slug":"hmrc-guidance-on-covid-19-and-uk-residency","status":"publish","type":"post","link":"https:\/\/setaxpros.com\/hmrc-guidance-on-covid-19-and-uk-residency\/","title":{"rendered":"HMRC Guidance on COVID-19 and UK Residency"},"content":{"rendered":"\n

Tax Impact of COVID-19 on the Global Workforce<\/h3><\/div>\n\n\n\n

As we see many more shut-downs, lock-downs and isolation of our countries and public one has to wonder how this affects the globally mobile workforce from a tax perspective? Many of our clients, both employers and employees are asking what the tax impact of travel restrictions and potential lock-downs will mean for their workers who remain in the UK longer than expected. The UK Statutory Residence Test (SRT)<\/a> says that if you are present in the UK at midnight then that day will be counted as a day of presence for determining UK residency.<\/p>\n\n\n\n

However, there are certain situations that can be considered \u2018exceptional circumstances\u2019<\/strong> where HMRC will allow these days to be disregarded and discounted towards the SRT. Current Rules for Exceptional Circumstances The current rules permit a person to exclude up to 60 days of presence in the UK during one tax year that meet the criteria for exceptional circumstances and the following apply:<\/p>\n\n\n\n