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Official guidance
Residence and FIG Regime Manual

RFIG22000 · Residence and FIG Regime manual: supplementary guidance

  • RFIG22110 · Statutory Residence Test (SRT): supplementary guidance: home and accommodation for SRT purposes: the statutory residence test concept of 'home'
  • RFIG22120 · Statutory Residence Test (SRT): supplementary guidance: home and accommodation for SRT purposes: The second automatic UK test and the concept of a 'home'
  • RFIG22130 · Statutory Residence Test (SRT): supplementary guidance: home and accommodation for SRT purposes: Why the meaning of 'home'matters for the SRT
  • RFIG22140 · Statutory Residence Test (SRT): supplementary guidance: home and accommodation for SRT purposes: The principles and characteristics of a home for the purposes of the SRT
  • RFIG22150 · Statutory Residence Test (SRT): supplementary guidance: home and accommodation for SRT purposes: What is not considered a home for the purposes of the SRT
  • RFIG22160 · Statutory Residence Test (SRT): supplementary guidance: home and accommodation for SRT purposes: The statutory residence test accommodation tie
  • RFIG22170 · Statutory Residence Test (SRT): supplementary guidance: home and accommodation for SRT purposes: The principle and characteristics of accommodation as a UK tie
  • RFIG22180 · Statutory Residence Test (SRT): supplementary guidance: home and accommodation for SRT purposes: When accommodation is not considered to be an accommodation tie
  • RFIG22210 · Statutory Residence Test (SRT): supplementary guidance: exceptional circumstances: Exceptional circumstances introduction
  • RFIG22220 · 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
  • 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
  • RFIG22240 · Statutory Residence Test (SRT): supplementary guidance: exceptional circumstances: What are exceptional circumstances
  • RFIG22250 · Statutory Residence Test (SRT): supplementary guidance: exceptional circumstances: Exceptional circumstances and Foreign and Commonwealth Office (FCO) advice
  • RFIG22260 · Statutory Residence Test (SRT): supplementary guidance: exceptional circumstances: Exceptional circumstances and war in Ukraine
  • RFIG22270 · Statutory Residence Test (SRT): supplementary guidance: exceptional circumstances: Examples of circumstances not normally considered to be exceptional circumstances
  • RFIG22310 · Statutory Residence Test (SRT): supplementary guidance: Family tie: Concept of family tie: Introduction
  • RFIG22320 · Statutory Residence Test (SRT): supplementary guidance: Family tie: Concept of family tie: The importance of a family tie
  • RFIG22330 · Statutory Residence Test (SRT): supplementary guidance: Family tie: Relevant relationships
  • RFIG22410 · Statutory Residence Test (SRT): International tax clarifications due to coronavirus (COVID:19): SRT and coronavirus (COVID-19)
  • RFIG22420 · Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Q&A
  • RFIG22430 · Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Introduction
  • RFIG22440 · Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Days of presence and tests affected
  • RFIG22450 · Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Third automatic overseas and UK tests
  • RFIG22460 · Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Signficant break
  • RFIG22470 · Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Deemed days
  • RFIG22480 · Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Second automatic UK test
  • RFIG22490 · Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Family tie
  • RFIG22500 · Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Accommodation tie
  • RFIG22510 · Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Work tie
  • RFIG22520 · Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - 90-day tie
  • RFIG22530 · Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Country tie
  • RFIG22540 · Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Exceptional circumstances
  • RFIG22550 · Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Record keeping and how to tell HMRC
  1. Residence and FIG Regime manual: supplementary guidance: contents
  2. Statutory Residence Test (SRT): supplementary guidance: exceptional circumstances: Exceptional circumstances and Foreign and Commonwealth Office (FCO) advice

RFIG22250 | Statutory Residence Test (SRT): supplementary guidance: exceptional circumstances: Exceptional circumstances and Foreign and Commonwealth Office (FCO) advice

From HM Revenue & Customs · Residence and FIG Regime Manual

Exceptional circumstances will generally not apply in respect of events that bring an individual back to the UK. However, there may be circumstances such as civil unrest or natural disaster where associated FCO advice is to avoid all travel to the region.

Individuals who return to and stay in the UK while FCO advice remains at this warning level would normally have days spent in the UK ignored under the SRT, subject to the 60 day limit.

Example

Philip is a structural engineer, and has worked full-time abroad for many years. He is currently working on a project in Africa. His wife and children live in the UK.

In May the government of the country in which he is working is overthrown in a military coup. This initially gave rise to peaceful protests, but soon developed into increasing levels of civil unrest. In early July the FCO issued advice against all but essential travel to the country. Philip continued to work there.

By mid-October the country was on the verge of civil war, and the FCO upgraded their advice, warning against all travel to the country. Philip returned to the UK on 21 October.

Due to international intervention, by the end of January the following year, political stability had returned to the country. On 29 January the FCO downgraded their advice to avoid all travel to the country. Philip took the first available flight back and resumed work on 31 January.

The days Philip spent in the UK were due to an exceptional circumstance beyond his control, and can be ignored for the purpose of the day counting tests of the SRT. However, the maximum period that can be ignored due to exceptional circumstances is 60 days. Philip was in the UK for 103 days during this period, which means Philip must count 43 days as days spent in the UK for the purposes of the SRT day counting tests.

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