Compassionate Allowance

Hi. I was thinking of a scenario where someone is a non tax resident of UK, is living overseas and due to sensitive ties is only allowed say 45 days or 90 days in the UK every year without jeopardising their Non Tax status. However what if (like me), they were an only child and a parent living in the UK was struck down with illness eg Cancer which resulted in that person having to stay in the UK longer than their days allowance. Do HMRC make any allowances in such circumstances? If so I would be grateful for information. Many thanks.

Hi,
You would need to read the guidance on exceptional circumstance in the guidance below, to determine if they apply to you:
RDRM13200 - Residence: The SRT
Thank you.

Many thanks. What I read on that link that would apply to me is ..... "There may also be limited situations where an individual who comes back to the UK to deal with a sudden or life threatening illness or injury to a partner or dependent child, can have those days spent in the UK ignored under the SRT subject to the 60 day limit." So .... if my lone elderly parent, to which I am the only child & POA was struck down by illness eg Cancer, Stroke etc .... I would be allowed 60 compassionate days by HMRC? Subject to what? A letter from a Doctor? Is there another channel I can go down to get specific advice. That link was useful, but not concrete.

Hi,
As per the following guidance 240, the event has to occur whilst you are actually in the UK and it prevents you from leaving. If you meet this criteria, you would claim this on the resdience section of your tax return and provide details at the additional comments section:
RDRM13240 - Residence: The SRT: Annex B: What are exceptional circumstances
Thank you.