Under the UK Statutory Residence Test, a person is generally treated as spending a UK day if they are in the UK at midnight. But the legislation contains important exceptions, including transit days and exceptional circumstances.
The Parker issue
In Michael Parker v HMRC [2026] UKFTT 652 (TC), the First-tier Tribunal considered whether certain UK days should be ignored for SRT purposes. Public commentary describes two key issues: whether an overnight Heathrow stay qualified as transit, and whether a cancelled flight caused by severe weather could qualify as exceptional circumstances.
HMRC challenged the taxpayer’s treatment of the days. The Tribunal accepted that the relevant days could be excluded on the facts.
Why this matters
The case is useful because it cuts both ways. It confirms that not every UK midnight necessarily counts, but it also shows that the burden sits with the taxpayer to explain why an exception applies. Purpose, timing, travel documents and the factual chain matter.
- Was the person genuinely in the UK solely for transit?
- Was onward travel prevented by circumstances beyond their control?
- Did they leave as soon as reasonably possible?
- Can the documents and timeline support that explanation?
Where Atrium fits
Atrium is designed to preserve the travel record behind the day count: journey timing, supporting documents, GPS evidence, manual notes and adviser-reviewable assumptions. That record is what turns “I think this day should not count” into something a professional can review.
Useful search intents
Parker v HMRC, UK transit day SRT, exceptional circumstances Statutory Residence Test, UK tax residence day count, when is a UK day not a day.
Source note
This article summarises public reporting on Michael Parker v HMRC [2026] UKFTT 652 (TC). It is not legal or tax advice.