COVID-19 & ‘Days’ Under The Statutory Residence Test - Live at Your Desk
The world is experiencing an unprecedented situation with the coronavirus COVID-19 pandemic.
Are your clients affected by this?
Are they having to stay in the UK due to either the quarantine or being unable to travel home, or have they needed to come to the UK due to the health of loved ones?
How will this affect their ‘days’ for the statutory residence test? Are these days disregarded due to being exceptional?
These and many other answers will be revealed in this practical and informative session.
This short live broadcast session will guide you through both the legislation and recent HMRC announcements introducing you to what is important to know.
Throughout the session, there will be interactive quizzes and case study exercises to reinforce your learning.
What You Will Learn
This live and interactive broadcast will cover the following:
- The usual definition of exceptional circumstances
- How the coronavirus (COVID-19) pandemic may impact your client’s ability to move freely to and from the UK or, require them to remain unexpectedly in the UK
- Whether days spent in the UK can be disregarded due to exceptional circumstances
Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.