RFIG22490 - Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Family tie

An individual has a family tie if they have a minor child, who is resident in the UK, and they see that child on at least 61 days in a tax year. (see RFIG20530 and RFIG20540)

»Ê¹ÚÌåÓýapp change in the legislation provides that the days will be disregarded from the total number of days the individual has seen their child in the UK if:

  • the day 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 purposesÂ