HMRC
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
10 January 2022