The UK statutory residence test and "exceptional circumstances"

The Covid-19 pandemic is severely curtailing movement across the world. One consequence is that non-UK residents may be unable to leave the UK as they had planned.

The UK statutory residence test has a special rule for days spent in the UK as a result of exceptional circumstances.

In a note written by Global Elite members, Macfarlanes, they consider the definition of exceptional circumstances and the latest guidance published by HMRC on 19 March addressing the consequences of Covid-19.