RDRM13520 - Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID-19): Country tie

An individual has a country tie if the UK is the country where that individual spends the greatest number of days in the tax year - the midnight test. (see RDRM11580)

The modification to the legislation will treat any days the individual spends in the UK as if they were not present in the UK at the end of the day if:

• the days 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.