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?