This TAXguide contains correspondence between ICAEW, the Financial Secretary to the Treasury and HMRC on the statutory residence test and social security in relation to expatriate employees that have been displaced due to the impacts of the coronavirus pandemic.
Continue reading
This content is not freely available. To access '' you need to be one of the following:
ACA student
This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take
Business and Finance Professional
An internationally recognised designation and professional status from the ICAEW.
ICAEW member
Gain access to world-leading information resources, guidance and local networks. 98% of the best global brands rely on ICAEW chartered accountants.
Tax Faculty
Expert guidance and a wealth of technical and practical resources and support you can trust to keep you on top of tax.