04 November 2020 
Julia Ascott, Employment Taxes Specialist
As a result of coronavirus, many employees who were not intending on staying in the UK or vice-versa have had their normal working routine altered. In these situations, those who gained agreements with HMRC should now review those agreements to ensure that they are fit for purpose.
Due to coronavirus, you may need to amend your existing agreement with HMRC if the employee:
To contact HMRC to make a change to your agreement, click here.
HMRC have also updated its guidance on how the overseas workday relief has been impacted by coronavirus. Essentially, those employees who are UK resident and performing work in the UK that would normally have been conducted overseas, these will be treated as UK work and subject to UK taxes.
Further and similar changes have been made to the details section of HMRC form SA109 supplementary pages (when filling out a tax return) for recording residence, domicile, remittance basis, etc and the information that should be included if the employee shielded, self-isolated or were not able to leave the UK due to coronavirus.
