An individual whose stay in the UK exceeded 45 days would not have been present at the end of the days in question but for exceptional circumstances beyond her control which prevented her from leaving the UK.

The appellant was resident in the UK in periods up to and including the tax year 2014/15, living with her husband and their two children in the UK. In 2015/16, the appellant declared herself, on her self-assessment return, as non-UK resident under the statutory residence test (SRT). She had moved with her younger daughter to Ireland on 4 April 2015.