Statutory Residence Test - HM Revenue & Customs

Annex B
Example B2
Henrik is working in the construction industry and lives in Germany. He has
business interests in the UK and has spent 68 days working here in the
current tax year. He is a lone parent and his children usually live in the family
home in Germany with him.
Henrik sends Victoria, his 13 year old daughter, for a two week holiday, at a
summer holiday camp, in the UK. Unfortunately, whilst undertaking one of the
activities she has an accident and is taken to hospital, unconscious and with a
suspected major neck injury. Henrik immediately travels across to the UK, to
be with his daughter and arrange for her to be moved back to Germany. This
happens three days after the incident. His daughter remains in the hospital in
Germany for a further four weeks, and has to wear a neck brace for an
extended period of time.
The three days Henrik spends in the UK with his daughter arranging her
transfer, after this potentially life threatening accident, would be considered as
exceptional circumstances.
A similar judgement would be applied had Henrik and his daughter been in
the UK when the accident had occurred. If Henrik stays with his daughter
beyond their planned return date, until she can be transferred back to
Germany, the additional days where his is present at midnight would count as
exceptional circumstances.
Had he chosen not to arrange for his daughter to be transferred to a German
hospital, and elected to stay in the UK until she was released from hospital
here, the additional time would not be considered as exceptional
circumstances.
B13 In order to be ignored as days spent in the UK, there must be exceptional
circumstances beyond the control of the individual. In other words, the event
or situation in question must be one over which the individual has no control
or influence and which cannot reasonably have been foreseen.
B14 For example, if an individual is a passenger on a commercial aircraft that
is forced to make an emergency landing in the UK and there is no available
onward flight to their original destination for two days afterwards, the two days
that would otherwise count as spent in the UK would be ignored due to
exceptional circumstances.
(Example B3 on next page.)
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