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Statutory residence test: coronavirus

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HMRC has added a new Annex D to its Residence, Domicile and Remittance Basis Manual, providing Q&As on how days spent in the UK as a result of coronavirus may fall within the ‘exceptional circumstances’ disregard for the purposes of the statutory residence test. A new para RDRM11005 summarises the coronavirus-related circumstances which are considered exceptional.

Issue: 1499
Categories: News