SolvedRFIG22220 | Statutory Residence Test (SRT): supplementary guidance: exceptional circumstances: SRT day counting rules where exceptional circumstances can be taken into account when determining the number of days spent in the UK
From HM Revenue & Customs · Residence and FIG Regime Manual
The following parts of the SRT allow for days attributable to exceptional circumstances to be discounted:
First automatic UK test (RFIG20320) – an individual spends 183 days or more in the UK
First automatic overseas test (RFIG21020) – an individual spends fewer than 16 days in the UK
Second automatic overseas test (RFIG21030) – an individual spends fewer than 46 days in the UK
Third automatic overseas test (RFIG20140) – number of days an individual spends in the UK is fewer than 91, excluding qualifying days under the deeming rule
Fourth automatic overseas test for deceased individuals (RFIG20920) – an individual spent less than 46 days in the UK
Sufficient ties tables (RFIG20520) – number of days an individual spends in the UK compared against the number of ties they have
90 day tie (RFIG20570) – an individual spends more than 90 days in the UK in the previous tax year, or the one before that
Split year case 3 (RFIG21130) - an individual spends fewer than 16 days in the UK
The maximum number of days spent in the UK in any tax year that may be ignored due to exceptional circumstances is 60. This is a limit, not an allowance or entitlement. It applies whether there is one event or several events in the same tax year. Days spent in the UK over the 60 day limit count as a day of presence for the purposes of the SRT.