Exceptional circumstances under the SRT in times of geopolitical uncertainty

Recent geopolitical events, including ongoing conflict in the Middle East, have brought renewed attention to the “exceptional circumstances” provisions within the UK Statutory Residence Test (SRT).

This is particularly relevant for globally mobile individuals who are seeking to remain non-UK tax resident but have spent more time in the UK than planned due to events outside their control.

Under the SRT, individuals may be able to disregard up to 60 UK days where their presence in the UK is caused by exceptional circumstances beyond their control. However, this only applies to certain parts of the SRT and is not a general exemption. The individual must also intend to leave the UK as soon as the circumstances allow.

HMRC guidance suggests that exceptional circumstances may include natural disasters, civil unrest, war, or sudden serious or life-threatening illness or injury. Foreign, Commonwealth and Development Office (FCDO) travel advice may also be relevant, although HMRC has made clear that it will not be the deciding factor on its own.

In April 2026, the Society of Trust and Estate Practitioners (STEP) asked HMRC for further clarification on how the rules should apply where travel to a particular region becomes unsafe. STEP specifically asked about the difference between FCDO advice against “all travel” and “all but essential travel”, and whether individuals affected by conflict could disregard UK days where they remained in the UK rather than returning overseas.

HMRC’s response was cautious. It confirmed that no blanket assurance can be given and that each case will depend on the individual’s facts and circumstances. FCDO advice may be considered, but it will not automatically determine whether exceptional circumstances apply.

The position therefore remains highly fact specific. Recent case law also shows that HMRC is likely to interpret the exemption narrowly. Affected individuals should not assume that UK days will be disregarded without taking specific professional advice.

As a practical point, globally mobile individuals should maintain a buffer of UK days rather than spending up to the maximum allowed under the SRT. This helps reduce the risk of becoming UK tax resident where unexpected events arise but do not ultimately qualify as exceptional circumstances.