As the coronavirus continues to spread throughout China and around the world, the last thing on affected individuals’ minds, and understandably so, is likely to be their tax affairs.
However, as flights are cancelled and the Foreign and Commonwealth Office advises against “all but essential travel” to mainland China, individuals could find themselves stranded in the UK for longer than they planned and therefore running the risk of becoming tax resident.
The UK’s Statutory Residence Test (SRT) involves a number of tests, but essentially comes down to counting days. The base rate is an individual can spend 1...