RFIG22260 | Statutory Residence Test (SRT): supplementary guidance: exceptional circumstances: Exceptional circumstances and war in Ukraine

The current Foreign, Commonwealth & Development Office (FCDO) advice is against all travel to Russia, Belarus and Ukraine and so, as per the existing HMRC guidance at RFIG22250, individuals returning to the UK from these territories would qualify for days spent in the UK to be disregarded due to exceptional circumstances, subject to the 60-day limit. Whether or not this means they are tax resident for 2021-22 will depend on their individual facts and circumstances.

The present HMRC guidance provides an example which clearly sets out that where an individual returns to the UK because of FCDO advice in response to war, then exceptional circumstances will apply. However, HMRC will also take into consideration any wider reasons which are outside of the individual’s control and look at the facts and circumstances of the situation.

The legislation allows for a maximum of 60 days in each tax year to be disregarded due to exceptional circumstances. This is in addition to the normal time limits ranging from 16 and up to 183 days of UK presence before becoming tax resident in any tax year.