UK Statutory Residence Test: Can you ignore days you were stuck in the UK due to exceptional circumstances?

8th January 2026

Your UK tax position depends on whether you are UK tax resident for a particular tax year. The UK decides this using the Statutory Residence Test (SRT).

The SRT looks at your personal circumstances and the number of midnights you spend in the UK in each UK tax year. Each tax year stands alone, so your status can change from one year to the next.

Why UK tax residence matters

If you are UK non-resident, your UK tax exposure is usually limited to UK-source income, and capital gains that the UK charges to non-residents, including gains connected to UK land and property, and assets used in a UK trade.

If you are UK resident, you may be taxable in the UK on worldwide income and gains as they arise.

Your residence history can also matter for UK inheritance tax (IHT). If you are a Long-Term Resident, meaning you have been UK tax resident in 10 out of the last 20 UK tax years, your worldwide estate can fall within the scope of UK IHT. If you are not a Long-Term Resident, UK IHT usually applies only to UK assets.

The day count question: Can you deduct “exceptional circumstances” days?

When you work through the SRT, you normally count a UK day if you are in the UK at midnight.

However, the legislation allows an individual to ignore up to 60 midnights per UK tax year if they were in the UK because of exceptional circumstances beyond their control. This rule sits in Paragraph 22 of Schedule 45, Finance Act 2013.

What HMRC has traditionally treated as “exceptional”

Historically, HMRC has taken a narrow view. Examples often associated with “exceptional circumstances” include:

• National or local emergencies, such as war, civil unrest, or natural disasters
• Sudden or life-threatening illness or injury, affecting the individual or a close family member (spouse, partner, or dependent child)
• Unexpected travel disruption, such as an emergency landing in the UK

The 2025 Court of Appeal decision: “prevented” can include compelling moral obligations

A major 2025 Court of Appeal case, A Taxpayer v HMRC [2025] EWCA Civ 106, widened how the courts may approach the word “prevented” in the exceptional circumstances test.

The court accepted that compelling moral or conscientious obligations, such as returning to care for a vulnerable relative during a crisis, can, in principle, prevent someone from leaving the UK, even where leaving was not physically or legally impossible.

The decision did not remove the hurdle. It reinforced that cases turn on facts, and that the test still expects genuine exceptional circumstances that actually stopped the person leaving when they otherwise would have gone.

Key points to keep in mind

1. The 60-midnight limit is absolute. It is a cap, not an allowance you can use freely.
2. Foreseeable situations usually do not qualify. If the reason was reasonably predictable, for example elective treatment or a planned birth, HMRC may challenge a claim.
3. Intent matters. You should be able to show you planned to leave and you left as soon as the exceptional circumstances ended.

Evidence matters: HMRC expects a day-by-day explanation

If you rely on exceptional circumstances, meticulous records become your best defence. In practice, HMRC may ask for a day-by-day account showing why you could not leave on each claimed day, and what changed when you finally did leave.

Below is a practical checklist of evidence that often helps, especially if HMRC asks questions after you file.

1) Proof of the exceptional event

Show the event happened, and it sat outside your control.

• Medical emergencies: hospital discharge summaries, consultant letters, treatment dates, and clear timelines
• National emergencies: official notices, travel advisories, and reputable reporting of the disruption
• Travel disruption: airline notices, cancellation confirmations, port closure notices, or similar documentation

2) Evidence you were genuinely “prevented” from leaving

After the 2025 Court of Appeal approach, it helps to show more than inconvenience.

• Medical advice not to travel: written confirmation from a doctor
• Caring responsibilities: evidence of dependency and lack of alternatives, for example GP letters, social services involvement, or other formal records
• Physical barriers: cancelled flights, border closures, grounded fleets, or proof you could not travel

3) Proof you intended to leave the UK

HMRC often looks for evidence that you planned to be elsewhere.

• Original travel plans: bookings and itineraries showing an intended departure date
• Overseas commitments: evidence of appointments, business meetings, leases, school attendance, or ongoing ties abroad
• Prompt departure: rebooking evidence showing you left at the first reasonable opportunity

4) Your day-by-day audit trail

This is often the deciding factor.

• A dated log or spreadsheet covering every claimed day, explaining why you could not leave that day
• Time-stamped messages and emails showing the crisis and your travel arrangements
• Spending records that support your account, for example hotel bills near a hospital, or travel rebooking costs

What if you exceed your day limits and the 60-day cap does not solve it?

Even if you end up UK resident under the SRT, that is not always the end of the analysis.

If you remain resident in another country with a double tax treaty with the UK, you may be able to apply the treaty’s tie-breaker rules and, depending on your facts, claim treaty residence elsewhere. This can affect which country can tax certain types of income and gains.

Where the position looks unexpected or the numbers look tight, people usually speak to a tax adviser early, because timing, documentation, and the interaction between domestic rules and treaties can all matter.

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If you’d like to discuss UK tax, wealth management, or succession planning, our advisers are here to help

Please note this is a general guide and is not advice that can be relied on. It is important that you seek specific advice for your own circumstances. 

This material is intended for both Professional and Retail Clients, as defined by the Dubai Financial Services Authority. Metis Financial Planning Limited is regulated by the Dubai Financial Services Authority.