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RFIG22230 | Statutory Residence Test (SRT): supplementary guidance: exceptional circumstances: SRT day counting tests where exceptional circumstances cannot be taken into account when determining number of days spent in the UK

From HM Revenue & Customs · Residence and FIG Regime Manual

The following SRT tests do not allow for the deduction of days attributable to exceptional circumstances to be discounted:

  • An individual is present in their home on at least (for UK homes), or fewer than (for overseas homes) 30 separate days

  • Period of 91 consecutive days, at least 30 of which fall within the tax year

  • An individual works sufficient hours in the UK, as assessed over a period of 365 days

  • 75% of the total number of days

  • At least 1 day in the tax year is a day on which an individual does more than 3 hours of work in the UK

  • Significant break - 31 days go by

  • Third automatic overseas test (see RFIG20140)

    • Significant break - 31 days go by

    • Number of days on which an individual does more than 3 hours work in the UK is fewer than 31

  • Full-time work – 15 day gap between employments, and 30 day maximum number of days that may be subtracted for gaps between employments (see RFIG20150) or RFIG20380)

  • An individual spends time with their child in person on 60 days or fewer, for all or part of a day

  • An individual’s child spends fewer than 21 days in the UK outside term-time

  • Continuous period of 91 days

  • Gap of 15 days or fewer

  • Work tie – an individual works in the UK for at least 40 days (see RFIG20560)

  • Country tie – midnight test – greatest number of midnights (see RFIG20580)

  • Deeming rule – if an individual has more than 30 qualifying days, the excess are treated as if the individual were in the UK at the end of the day, subject to the conditions set out in RFIG20720)

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.