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HMRC internal manual

Residence and FIG Regime Manual

RFIG22270 - Statutory Residence Test (SRT): supplementary guidance: exceptional circumstances: Examples of circumstances not normally considered to be exceptional circumstances

Days spent in the UK will not be considered exceptional where the circumstances are not beyond the individual’s control, or where they could have reasonably have been foreseen or predicted.

Life events such as birth, marriage, divorce and death, are not routinely regarded as exceptional circumstances. Choosing to come to the UK for medical treatment, or to receive elective medical services such as dentistry, cosmetic surgery or therapies will not be regarded as exceptional circumstances.

Travel problems, for example a delayed or missed flight due to traffic disruption, train delays or cancellations, or a car breakdown, will not be considered as exceptional circumstances, nor will delays in obtaining visas.