Emergency return to the UK – tax residency rules

Your non-UK residence status, and potential exposure to UK tax, is determined by reference to the Statutory Residence Test (SRT), which considers factors such as the amount of time you spend or work in the UK and the connections you retain with the UK.

By spending more time in the UK, this increases the chance you may fall to be taxed as a UK resident.

However, situations such as outlined were envisaged when the SRT was introduced, with the inclusion of exceptional circumstances rules.

What are the exceptional circumstances rules?

The exceptional circumstances rules allow a maximum of 60 additional UK days in any tax year. These additional days are counted where an individual is in the UK at the end of a day because of exceptional circumstances beyond their control. There must be an intention to leave the UK as soon as circumstances permit.

Examples of such circumstances include:

• national or local emergencies, such as war
• civil unrest
• natural disasters, and
• sudden or life-threatening injuries.

The rules can apply where the individual is in the UK when the situation arises, or if they are forced to return due to them.

Given that the Foreign and Commonwealth Office is recommending not travelling to the Middle East and evacuation flights are being organised, HMRC is likely to accept that the current situation meets these conditions.

The additional 60 days can apply to the permitted UK days in any of the three automatic overseas tests.

However, it does not apply to any additional day limits within a test.

In the case of the third test relating to working overseas, while the days in the UK can be extended, the additional conditions relating to the limit of:

• 30 days on which duties can be performed in the UK, and
• maximum of 31 consecutive days when no duties are performed overseas, without being on some form of leave, are not extended.

For example, if an individual:

• is forced to be in the UK for 40 consecutive days,
• they do not work, and
• overall, they are below the 90-day limit, they would still fail the third automatic test.

It may be that qualification as non-resident can be achieved under a different test, but the individual’s circumstances would have to be reviewed.

How can TaxAssist Accountants help?

If you believe your circumstances are affected by the information in this Q&A, then we recommend you contact your TaxAssist accountant for pro-active advice in relation to your tax residence status on 020 3988 0580 or our online contact form.

Last updated 4 Mar 2026 | First published 4 Mar 2026

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This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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