Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has made an assessment of the effect on revenue to the Exchequer of the change to the Statutory Residence Test announced on 9 April 2020 in the (a) 2019-20 and (b) 2020-21 financial years.

COVID-19 measures and guidance related to the Statutory Residence Test (SRT) have been estimated to have a negligible cost to the exchequer. This is because they will in most cases preserve what an individual's tax residence determination would be in the absence of COVID-19.

The number of individuals affected by the change is expected to be small.

Further information is available in the corresponding Tax Information and Impact Note on GOV.UK:

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/895361/Statutory_Residence_Test.pdf