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Treasury Update

29 April 2020

Proposing MP
Hereford and South Herefordshire
Type
Written Ministerial Statement
Department
Treasury

At a Glance

Issue Summary

The statement addresses concerns about tax residence status for individuals coming to the UK to assist with combating the coronavirus.

Action Requested

The Government will amend the Statutory Residence Test (SRT) through legislation in the Finance Bill 2020 to ensure that periods spent in the UK from March 1 to June 1, 2020, for coronavirus-related activities do not count towards tax residence status.

Key Facts

  • The Government welcomes experts and resources to combat the coronavirus.
  • Individuals working on coronavirus disease related activities will have a period from March 1 to June 1, 2020, excluded from the Statutory Residence Test (SRT).
  • The amendment will be legislated in the Finance Bill 2020.
Assessment & feedback
Summary accuracy