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How far do "exceptional circumstances" go for SRT?

RDR3 lists what are and what aren't exceptional circumstances. They seem quite limited...

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My client has been not resident for 13 years. During the 2018/19 tax year (upto Jan 2019) he came back to the UK ocassionally to visit family and friends. Total visits 40 days. In February 2019, his father became very ill and had nobody in the UK to care for him, so my client made visits to see him and generally arrange for his welfare. This pushed his total UK visits upto 55 days; 10 days more than the 45 days allowed under the second automatic overseas test.

I have looked at the examples in RDR3 regarding coming back to the UK and "exceptional circumstances", but this scenario does not appear to be allowed (it gives examples of spouses and children, not parents). Has anyone got any experience of this and if HMRC would ignore the 15 days for the purposes of the SRT?



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By CptCave
07th Aug 2019 16:55

Would the client meet the third automatic overseas test?

Failing that and if he does not meet any of the Automatic UK tests you would get down to the nitty gritty of the sufficient ties test. If HMRC do not like the claim of exceptional circumstances, which would be harsh, your client would need all four ties to the UK to be considered UK resident.

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Replying to CptCave:
08th Aug 2019 16:39

Thanks for your reply.

For the year in question, then no he wouldn't meet the third auto overseas test because he hasn't been full time working, etc. (got married and had a lonnnnnngggg honeymoon!).

So, yes, would be looking at the auto UK tests, but I kind of hope that it won't have to come down to that on the basis of a successful exceptional circumstances claim. But looking through RDR3, and HMRC's published thinking, I don't think he can rely on that.


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