Parker v Revenue and Customs (INCOME TAX - Statutory Residence Test) [2026] UKFTT 652 (TC) (01 May 2026)

Parker v Revenue and Customs (INCOME TAX - Statutory Residence Test) [2026] UKFTT 652 (TC) (01 May 2026)

The appellant's UK day count for the 2019/20 tax year is reduced to 89 days due to the application of the Transit Exception for three days and the Exceptional Circumstances Exception for one day. This satisfies the third automatic overseas test under Schedule 45 FA 2013, rendering the appellant non-resident for UK tax purposes for the relevant year.

Citation
[2026] UKFTT 652
Parties
Appellant: Michael Parker; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
01 May 2026
Procedural Posture
Income Tax Appeal / Final Judgment at First Tier Tribunal (tax)
Outcome
Appeal allowed
Legal Topics
Statutory Residence Test, Income Tax, Exceptional Circumstances Exception, Transit Exception
Tax Law Statutory Residence Test Income Tax Exceptional Circumstances Exception Transit Exception

Case Brief

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Parties

Michael Parker

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Income Tax Appeal / Final Judgment at First Tier Tribunal (tax)

Legal Issues

  1. 1 Whether three days are excluded under paragraph 22(3) of Schedule 45 FA 2013 (Transit Exception)
  2. 2 Whether one day is excluded under paragraph 22(4) of Schedule 45 FA 2013 (Exceptional Circumstances Exception)
  3. 3 Whether appellant meets the third automatic overseas test for statutory residence

Ratio Decidendi

The appellant's UK day count for the 2019/20 tax year is reduced to 89 days due to the application of the Transit Exception for three days and the Exceptional Circumstances Exception for one day. This satisfies the third automatic overseas test under Schedule 45 FA 2013, rendering the appellant non-resident for UK tax purposes for the relevant year.

Court Disposition

Appeal allowed

Orders

  • Closure notice assessing tax of £64,945.65 for 2019/20 tax year set aside
  • Appellant declared non-resident for UK tax purposes for 2019/20 tax year