Kirk Rice Blog

Returning to the UK: How unexpected time spent here could affect your Tax StatusWritten on March 19, 2026 by Kirk Rice LLP

Key summary:

• The UK Statutory Residence Test (SRT) determines tax residence based on days spent in the UK and the number of UK ties an individual has.
• If you have to return to the UK or you’re stuck here unexpectedly then the additional time spent here could affect your tax residence status.
• The “exceptional circumstances” test may allow up to 60 days in the UK to be disregarded where someone is prevented from leaving due to events beyond their control.
• Where someone becomes resident in more than one country, a double tax treaty may determine which country has the right to tax them as a resident.

With a difficult situation unfolding in the Middle East, many people are looking to move away from the region.  They also may not know if their next destination will be temporary or permanent.

If you’re considering spending time in the UK, it’s wise to check whether your time spent here will mean that you become a UK tax resident.

What is the UK Statutory Residence Test (SRT)?

The UK Statutory Residence test (SRT) determines residence based on a combination of time spent in the UK and the ties that you have here.

If you live abroad and make regular visits to the UK, unforeseen circumstances might change the way you pay tax in the UK. Many monitor those visits closely to ensure they do not exceed the day count.  However, an unexpected visit to the UK may take you over the count for that year.  This means that you become resident in the UK for tax purposes and it could significantly alter the way you pay tax. In these cases, Kirk Rice’s specialists can often offer valuable advice.

What is the Exceptional Circumstances test?

The SRT does have a rule within it to ensure people caught in situations beyond their control do not become a UK resident; this is the exceptional circumstances test.  However, the maximum number of days that can be disregarded under this test is 60 days.  Additionally, it will not take precedence over the “First Automatic UK Test”. The First Automatic First UK Test is the rule that an individual who spends at least 183 days in the UK will be UK resident for the year.

The exceptional circumstances test can also only be used in certain situations.  HMRC’s guidance on the test is that the individual must be prevented from leaving the UK by a situation beyond their control. Examples of this may be war, natural disasters, life-threatening illness, or injury.  The guidance is also clear – these circumstances must prevent the person from leaving the UK, not just make it difficult to do so.  HMRC will challenge claims made under the exceptional circumstances test if they think that the taxpayer has not taken reasonable steps to leave the UK, even if the person is unable to return to the country they had been living in.  Anyone relying on the exceptional circumstances test should discuss this with a tax advisor and keep detailed records to support the claim.

What happens when I am resident in one country and then become a resident in the UK?

In this case treaty relief may apply. If you’re resident in one country and then also become a resident in the UK, it may be beneficial to look at the double tax treaty between the two countries. Double tax treaties do vary, but they will usually include a “tiebreaker” test to decide in one country’s favour. The rules can be complex, but a tax advisor can check which country has the has the right to tax you as a resident.

Is there a tax residency benefit to spending short amounts of time outside of the UK?

Short visits in line with visa restrictions may allow you to spend time in other countries without becoming resident there, whilst retaining UK non-resident status.  Anti-avoidance rules do apply in certain situations, so it’s worth checking with a tax advisor.

The UK rules on tax residence are complex, and they can overlap with the rules in other countries. Kirk Rice’s tax specialists are experienced in cross-border tax matters –contact us via info@kirkrice.co.uk

Please note: This article is correct as at the publication date. The answers are given for general guidance only and specific advice should be taken before acting on any of the suggestions made. The information is based on current tax legislation which may change in future. Information is based on our current understanding of taxation legislation and regulations. Any levels and bases of relief from taxation are subject to change. The Financial Conduct Authority does not regulate tax planning.