HMRC updates guidance on SRT exceptional circumstances to address Ukraine crisis | Practical Law

HMRC updates guidance on SRT exceptional circumstances to address Ukraine crisis | Practical Law

HMRC has updated its guidance on "exceptional circumstances" for the purposes of the exemption from the statutory residence test day-counting rule to address the ongoing crisis in Ukraine.

HMRC updates guidance on SRT exceptional circumstances to address Ukraine crisis

Practical Law UK Legal Update w-035-6047 (Approx. 3 pages)

HMRC updates guidance on SRT exceptional circumstances to address Ukraine crisis

by Practical Law Private Client
Published on 18 May 2022 • United Kingdom
HMRC has updated its guidance on "exceptional circumstances" for the purposes of the exemption from the statutory residence test day-counting rule to address the ongoing crisis in Ukraine.