UK Guidance on Statutory Residence Test

January 04th 2021

Individuals who freelance abroad are continuing to be hit by complexities due to travel restrictions amid the current COVID-19 pandemic.  The HMRC in the United Kingdom has published a Q&A document in order to tackle clarity on determining an individual’s residency position.

It has introduced in some case whereby days can be considered ‘exceptional’ and therefore discounted.  This is dependent on the individuals ‘facts and circumstances’ and takes into account a number of key factors such as:-

  • Whether government advice regarding travel has been followed
  • Closure of international borders
  • Self-isolation in line with advice
  • Vulnerable family members

Essentially ‘exceptional’ circumstances occur when it is evident that the reason for being in the UK was beyond the individual’s control.

The limit for exceptional circumstances is set at sixty days.

There is also guidance on persons who remain out of the UK due to the circumstances and wish to be considered non-resident and it is advised that regardless of where you are to check the current guidelines as these are subject to change in these uncertain times.