Q:

Does Covid-19 affect the day count for UK Tax Residence?

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John Bartley
The Senate
29 Mar 2020

A: SenseCheck

  • 1 Yes
  • 1 Unclear
  • 0 No
SenseCheck complexity

Newest Answer Oldest Answer

  • 15 May 2020
  • Unclear

    Very Complex

    This issue is too new - watch this space.:

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    Rachel Amos
    The Senate

  • Comment

  • 14 May 2020
  • Comment

  • 31 Mar 2020
  • Yes

    Very Complex

    This is a really interesting question and one with echoes around the world. There are tax consequences for individuals who are deemed resident in jurisdictions, but also for corporates who may also be exposed if their personnel are too long in any one country. Unless central tax authorities give latitude, there could be many tax consequences building for those caught in a lockdown scenario.

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    Adrian Smith
    The Senate

  • Comment

  • 29 Mar 2020
  • Yes

    Very Complex

    Yes: but it depends on the facts and circumstances of individual cases.

    Covid-19 may impact a person’s ability to move freely both to and from the UK and may require some to stay in the UK unexpectedly.

    If you: “are quarantined or advised by a health professional or public health guidance to self-isolate in the UK as a result of the virus;
    find yourself advised by official Government advice not to travel from the UK as a result of the virus; are unable to leave the UK as a result of the closure of international borders; or are asked by your employer to return to the UK temporarily as a result of the virus”
    your circumstances are considered as exceptional and days spent in the UK can be disregarded.
    https://www.gov.uk/hmrc-internal-manuals/res…

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    Rachel Amos
    The Senate

  • Comment