15 April 2020
COVID-19Tax residence reprieve for experts coming to help the UK with Covid-19
The Chancellor of the Exchequer, Rishi Sunak, has written to HM Treasury with a view to updating the UK residence tests in order to welcome overseas experts to the UK to help with Covid-19. He has quoted anaesthetists through to engineers working on ventilator design and production as examples of such experts.
The residence rules will be relaxed to ensure that any period(s) between 1 March and 1 June 2020 spent in the UK by individuals working on COVID-19 related activities will not count towards the UK residence tests, and he has promised to review the situation as required.
