HMRC provide guidance on exceptional circumstances for SRT

Released 24 March 2020

HMRC have published new guidance on exceptional circumstances for the purposes of the statutory residence test (SRT) and coronavirus (COVID-19).

The guidance, to be read in conjunction with the current published guidance on exceptional circumstances (see RDRM13200 onwards), can be found in the HMRC Remittance, Domicile and Remittance Basis Manual at https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm11005.

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