Tag Archives: UK Residency

COVID-19 And The Implications On UK Residency

COVID-19 And The Implications On UK Residency

Under the statutory residence test (SRT), an individual self-assesses whether they are UK resident and this is often by reference to a day count test (how many midnights are spent in the UK). Within the SRT is a let out for days where an individual finds themselves in the UK as a result of ‘exceptional […]