RDRM13500 - Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID-19): Work tie
An individual has a UK work tie if they work for more than 3 hours in the UK for at least 40 days in that tax year. (see RDRM11560)
The modification to the legislation will disregard any days the individual works for more than 3 hours in the UK if:
- the day falls in the period beginning with 1 March 2020 and ends with 1 June 2020
- on that day the individual is in the UK carrying out specified coronavirus disease related work, and
- the individual is resident in another country for tax purposes.