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Offline Mike  
#1 Posted : 14 January 2017 15:25:21(UTC)

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I am sure like me many tax advisers are busy sorting tax returns for the 31 January 2016 deadline, usual manic January eh...

I have a client who had to attend a furernal of their grandparent in the UK.

Anyone know is this qualifies as an excluded period (if only here for a day or two to attend just the funeral) when counting the number of days in the UK for the Statutory Residency Tests in the UK?


Offline TaxGuru  
#2 Posted : 14 January 2017 15:38:03(UTC)

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Hi Mike

HMRC's Statutory Residency Test guidelines can be found with this link.

As far a days in the UK being excluded for "exceptional circumances" I think the section you need is on page 101 of the August 2016 uodated guide in paragraphs B18 to B20.

B19 under "examples of circumstances not considered to be exceptional circumstances" referes to "life events such as birth, death, divorse or death ate not routinely regarddd as exceptional".

Examples of circumstances not normally considered to be exceptional circumstances.


Days spent in the UK will not be considered exceptional where the circumstances are not beyond the individual’s control, or where they could reasonably have been for eseen or predicted.


Life events such as birth, marriage, divorce and death are not routinely regarded as exceptional circumstances. Choosing to come to the UK for
medical treatment or to receive elective medical services such as dentistry, cosmetic surgery or therapies will not be regarded as exceptional circumstances.


Travel problems, for example a delayed or missed flight due to traffic disruption, train delays or cancellations, or a car breakdown, will not be considered as exceptional circumstances.

So I doubt HMRC would agree to them being excluded in the light of this.

If it was a very close relative such as a spouse or child this would seem rather harsh but on the face of it that is the answer.

Hope that helps

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