# Covid and Tax residency



## Francis James (Jan 7, 2021)

Hi there,

I have been an expat for the past 7 years. I am now 50 days away from being considered automatically tax resident in the UK (180 days). I work remotely and my intention was to return to my jurisdiction of work or to the channel islands to preserve my status but I did not leave before lockdown.

Would working remotely abroad be a legally permitted reason to leave the country? 

Thank. you


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## xabiaxica (Jun 23, 2009)

Francis James said:


> Hi there,
> 
> I have been an expat for the past 7 years. I am now 50 days away from being considered automatically tax resident in the UK (180 days). I work remotely and my intention was to return to my jurisdiction of work or to the channel islands to preserve my status but I did not leave before lockdown.
> 
> ...


Where are you habitually resident? 

If not the UK, then returning home to your place of usual residence is a permitted reason to leave.


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## Francis James (Jan 7, 2021)

Thank you very much for replying. It's an interesting question! I left the channel islands 5 months ago not knowing if I was going to stay in the UK or leave to somewhere else to maintain my nonresident status. I have been staying in airbnb's since so I haven't got permanent accommodation in the UK. I was always going to leave the UK for a ocuple of months but now I'm not sure I can.


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## nikkisizer (Aug 20, 2011)

Hello Francis James,

If you spend 183 days or more in the UK in the tax year you will be classed as UK tax resident for that tax year. 

However, due to COVID-19 you might be entitled to claim additional days due to exceptional circumstances.

The rules surrounding residence are complex and your individual circumstances would need to be looked at in more detail to determine which test you would pass (as their are various tests) under the Statutory Residence Test (SRT).

If you have any concerns you should seek professional advice. Happy to help if required.


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