The Chancellor, Rishi Sunak, has written to the chair of the Treasury Select Committee to confirm temporary changes to the Statutory Residence Test (SRT). The SRT determines whether a person is within scope of UK income and capital gains tax, with the number of days physically spent in the UK being a major factor.
The government will amend the SRT to ensure any days spent in the UK between 1 March and 1 June 2020 by individuals “working on COVID-19 related activitieswill not count towards the residence tests.”
The aim is to support those coming to the UK in this period with a defined skill set to serve the national cause, while at the same time ensuring their global earnings are not in scope of UK taxation. Anaesthetists and engineers working on ventilator design and production receive particular mention for the work in mind. The full criteria of the required skill set for this work and the finer detail of whether UK tax will still be due on paid work done in the UK even if the days spent do not count for other purposes more generally within the SRT will be confirmed within the forthcoming Finance Bill to take effect from 1 March 2020.
Managing your Migrant workforce in the COVID-19 crisis
On Friday 3 April, immigration partner and head of department, Nick Rollason, hosted a webinar looking at urgent issues employers are facing during the COVID-19 crisis and answered some of the key questions being raised.
Calls for a public inquiry are continuing to mount and are likely to prove difficult to resist. In this blog, Sophie Kemp considers the framework for such inquiries, and the key issues likely to form the core of its terms of reference.