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Statutory Residence Test concession
23 April 2020 Julia Ascott, Employment Taxes Specialist
In a letter to the Treasury Committee, Rishi Sunak has set out the intention to legislate concessions to the Statutory Residence Test for individuals attending the UK to help with Covid-19.
"We will amend the Statutory Residence Test (SRT) to ensure that any period(s) between 1 March and 1 June 2020 spent in the UK by individuals working on COVID-19 related activities will not count towards the residence tests."
The rules will be stringent to avoid any abuse but we welcome this relaxation. This should avoid the need for additional payroll taxes becoming due for overseas experts attending UK HEIs to assist with Covid related projects.
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23 April 2020 
Julia Ascott, Employment Taxes Specialist
