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.