In brief:
- Can globally mobile individuals caught up in global conflict disregard UK days under the SRT?
- STEP asked HMRC for clarity; the response was characteristically non-committal.
- Recent case law sheds further light on just how narrowly HMRC will seek to apply the exemption.
Recent geopolitical events, notably the ongoing conflict in the Middle East, have brought the question of when and to what extent individuals can rely on "exceptional circumstances" under the UK Statutory Residence Test (SRT) into sharper focus.
This is especially relevant for globally mobile individuals who wish to remain non-UK tax resident, but who are spending more time in the UK than originally planned.
Exceptional circumstances
Under the SRT, up to 60 days spent in the UK by individuals due to circumstances beyond their control may be disregarded under certain (but not all) parts of the SRT. The individual must intend to leave as soon as those circumstances permit.
HMRC guidance indicates that situations potentially giving rise to exceptional circumstances include natural disasters, civil unrest, war, and sudden serious or life-threatening illness or injury. The guidance also states that travel advice issued by the Foreign, Commonwealth and Development Office (FCDO) may be relevant when considering exceptional circumstances, but it will not be the determining factor.
Request for further clarification
In April 2026, the Society of Trust and Estate Practitioners (STEP) asked HMRC to set out its position on how exceptional circumstances should be assessed in the event that outbound travel to a particular region becomes unsafe.
Specifically, STEP sought clarity on:
- the distinction between FCDO advice against 'all travel' versus 'all but essential travel';
- whether individuals who left a country affected by the conflict, or who remained in the UK and did not return, could disregard UK days where FCDO advice was against all but essential travel; and
- the key factors HMRC would consider in determining whether exceptional circumstances exist or comment on particular jurisdictions.
HMRC's response was non-committal, emphasising that it could not give blanket assurances on exceptional circumstances and reiterating that FCDO travel advice will be considered but is not the sole driver and depends on the individual's facts and circumstances.
Seek professional advice and exercise caution
In light of HMRC's response, the position remains nuanced. Recent case law has further illustrated HMRC's determination to interpret exceptional circumstances as narrowly as possible.
Any affected individual would be well advised to assume that the exceptional circumstances exemption will not apply, unless they have received specific professional advice confirming otherwise. For that reason, it is generally sensible to maintain a "buffer" of UK days (rather than spending up to the exact amount), to allow for unforeseen, but possibly non-exceptional, circumstances.