Temporary changes to the Statutory Residence Test

THE Department for International Trade has announced that the Chancellor of the Exchequer has proposed a change to the tax legislation to allow highly skilled individuals from across the world to come to the UK and help us respond to this unprecedented health emergency. The Statutory Residence Test (SRT) will be amended to ensure that any period(s) between 1 March and 1 June 2020 spent in the UK by individuals working on COVID-19 related activities will not count towards residence tests that potentially bring global earnings within the purview of UK taxation. These changes are time limited and will only support those people whose skillsets are currently required.

Notice to exporters 2020/10: processing licence applications during coronavirus (COVID-19)

The Department for International Trade has revised arrangements for processing licence applications during the coronavirus (COVID-19) outbreak. Find out more here.

Notice to exporters 2020/09: Export Control Joint Unit updates guidance on compliance checks for open licences

Details of changes and further clarification on compliance checks for open licences.