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Inconvenient circumstances
Key points
- A case study illustrates the difficulties of international movement and its effect on the statutory residence test.
- The exceptional circumstances relief will often fail to alleviate problems.
- The exception has five separate elements.
- Automatic residence and overseas tests.
- The impact of carrying out work in the UK for more than three hours each day.
- The exceptional circumstances exception applies only to modify the basic day count rule and not for other purposes of the statutory residence test.
The Covid-19 virus has brought into the limelight from relative obscurity a little relief which in various forms has been with us for decades and has given it a suddenly increased importance. The statutory residence test (SRT) gives relief for exceptional circumstances (see FA 2013 Sch 45 para 22(4) – (6)). It is a very limited inadequate and in parts highly irrational relief ...
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