RFIG22220 - Statutory Residence Test (SRT): supplementary guidance: exceptional circumstances: SRT day counting rules where exceptional circumstances can be taken into account when determining the number of days spent in the UK
Source: gov.uk (2025-04-04)


The following parts of the SRT allow for days attributable to exceptional circumstances to be discounted:
- First automatic UK test (RFIG20320 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20320)) – an individual spends 183 days or more in the UK
- First automatic overseas test (RFIG21020 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20120)) – an individual spends fewer than 16 days in the UK
- Second automatic overseas test (RFIG21030 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20130)) – an individual spends fewer than 46 days in the UK
- Third automatic overseas test (RFIG20140 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20140)) – number of days an individual spends in the UK is fewer than 91, excluding qualifying days under the deeming rule
- Fourth automatic overseas test for deceased individuals (RFIG20920 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20920)) – an individual spent less than 46 days in the UK
- Sufficient ties tables (RFIG20520 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20520)) – number of days an individual spends in the UK compared against the number of ties they have
- 90 day tie (RFIG20570) – an individual spends more than 90 days in the UK in the previous tax year, or the one before that
- Split year cases 1 and 2 ( RFIG21050 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig21050)and RFIG21110 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig21110)) – permitted limit of number of days an individual spends in the UK, excluding qualifying days under the deeming rule
- Split year case 3 (RFIG21130 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig21130)) - an individual spends fewer than 16 days in the UK
- Split year cases 4, 5 and 8 (RFIG21150 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig21150)), RFIG21170 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig21170)) and RFIG21270 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig21270))– proportionately reduced number of days an individual spends in the UK for sufficient ties
- Split year cases 6 and 7 (RFIG21190 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig21190)and RFIG21240 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig21240)) – permitted limit of number of days an individual spends in the UK, excluding qualifying days under the deeming rule
The maximum number of days spent in the UK in any tax year that may be ignored due to exceptional circumstances is 60. This is a limit, not an allowance or entitlement. It applies whether there is one event or several events in the same tax year. Days spent in the UK over the 60 day limit count as a day of presence for the purposes of the SRT.