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TAXGUIDE ICAEW KNOW-HOW

TAXguide 06/21: COVID-19 - displaced expatriate employees

Technical release

Published: 23 Feb 2021 Update History

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.

This TAXguide has been replaced by TAXguide 08/21.

ICAEW Know-How from the Tax Faculty

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