UK Tax Residency and “exceptional circumstances”
The dramatic events in the Middle East in recent days, including missile strikes affecting airports in Dubai and Abu Dhabi, widespread airspace closures and thousands of cancelled flights, have left many UK-connected individuals unexpectedly stranded abroad or unable to leave the UK.
For those who carefully monitor their UK day count to avoid triggering UK tax residency, this raises an urgent and important question:
If flight disruption means you are stuck in the UK, can those additional days be disregarded under the Statutory Residence Test’s “exceptional circumstances” rules?
What counts as an “exceptional circumstance”?
Under the Statutory Residence Test (SRT), days spent in the UK generally count if you’re present at midnight. In addition, if you meet certain criteria, even days when you were not here at midnight under the “deeming rule” can count. However, up to 60 days per tax year may be ignored for some elements of the SRT if
- The circumstances preventing you leaving are exceptional and beyond your control, and
- You intend to leave the UK as soon as the circumstances permit.
This is set out in HMRC’s Residence and FIG Regime Manual. HMRC lists examples such as local or national emergencies, civil unrest, natural disasters, war, or sudden life‑threatening illness or injury.
Do cancelled flights count as exceptional circumstances?
Historically, HMRC says no. Travel disruptions such as delayed or missed flights are not typically considered exceptional. However, this is where context matters.
The recent situation is not a routine travel delay; we are dealing with:
- Armed conflict,
- Widespread airport shutdowns,
- Government‑mandated airspace closures, and
- National security emergencies.
That places the current events firmly within HMRC’s own examples of qualifying exceptional circumstances.
Do the rules apply to me?
Even if the events qualify, the law allows you to disregard no more than 60 days per tax year on certain parts of the SRT. It’s also worth noting that this is not a blanket rule and will not always be considered when determining the number of days spent in the UK for STR purposes.
So, if you:
- planned to fly home from the UK via Dubai or another affected hub,
- had your flight cancelled due to missile strikes or airspace closures, and
- were therefore forced to remain in the UK,
You should seek professional advice to see how this impacts your tax residency.
Still not sure? We can help
At StarBox, we specialise in advising internationally mobile media and entertainment clients on the UK’s tax residency rules. If the recent Middle East disruption has affected your travel plans and potentially your UK residency position, please get in touch. We’re here to help ensure that unavoidable events don’t lead to unintended tax consequences.
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