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Legislating in a vacuum
Key points
- The statutory residence test tries to maintain flexibility with exceptional circumstances.
- The Covid modifications are relevant only for 2019-20 and 2020-21.
- But the changes to the 90-day tie apply only when determining an individual’s residence in 2020-21.
- Concession is only for people who are resident elsewhere.
After a series of high-profile cases Parliament decided in 2013 to enact a set of statutory rules that would be used to determine whether an individual was resident in the UK for the main direct taxes. All references to a numbered paragraph relate to the provisions found in FA 2013 Sch 45 (as amended).
The stated purpose of the statutory residence test (SRT) was to inject some certainty into an issue that had become markedly uncertain. However it was always recognised that a price of certainty would be the lack of flexibility in deserving cases.
For example in...
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