Exceptional Circumstances Under the UK Statutory Residence Test

According to the UK's Statutory Residence Test (SRT), certain individuals may disregard days spent in the UK due to exceptional circumstances outside their control. This clause acknowledges that there are instances, however rare, where an individual does not leave the UK when intended.

HMRC allows exceptional circumstance days in the UK to not count towards UK residence status. In any tax year in the UK, a maximum of 60 days can be disregarded.

What are considered exceptional circumstances?

Exceptional circumstances refer to events or situations that prevent you from leaving the UK. These may include:

  
• A severe injury or illness affecting you or an immediate relative.
• Unexpected events especially of an accident.
• The passing away of a close family member.
• Natural disasters, for example earthquakes or volcanic ash clouds.
• Hindrance to travelling due to war, civil trouble, or terrorism.

The important point is that each type of event prevents you from leaving the UK.

Requirements That Must Be Fulfilled:

To claim exceptional circumstances, you must be able to prove that:

• The situation was beyond your control.
• You mean to leave the UK as soon as circumstances allow.
• You wouldn't have stayed in the UK because of those circumstances.

Evidence such as medical records, travel cancellation documents or notices of disruption may have to be submitted to support the claim.

Time period of 60 days

The exceptional circumstances can allow relief under the Statutory Residence Test, but the rule has a strict limit. You can disregard a maximum of 60 days in a tax year.

Days spent in the UK for longer than 60 days will be counted as days in the UK for residence. If the number of days that you are in the UK exceeds the relevant limits under the Statutory Residence Test, for example, the 90 days under the third automatic overseas test, you will be treated as UK resident in that tax year.

Importance of this.

If you are relying on the exceptional circumstances rule, it is important to carefully monitor your UK day count. Keeping clear records and evidence of the incidents that stopped you from leaving can be important if your residential status is scrutinised.

It may be best to seek professional advice in exceptional cases if your UK travel or tax residence position is impacted.