RDRM13210 - Residence: The SRT: Annex B: Exceptional circumstances introduction

This chapter provides information about how HMRC interprets the term exceptional circumstances, in the context of applying the counts of an individual’s presence in the UK for the SRT.

It should be read in conjunction with the legislation at section 22 of Schedule 45 Finance Act 2013, to gain a comprehensive understanding.

The aim of this guidance is to help individuals understand, recognise and identify what exceptional circumstances means for the purposes of the SRT.

Whether circumstances can be regarded as exceptional for the purpose of the SRT will always depend on the particular facts, an individual’s circumstances and choices available to them.

An individual may need to consider exceptional circumstances to establish if any time they spend in the UK can be ignored for the purposes of the various counts of their presence in the UK for the SRT.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)