Statutory Residence Test - HM Revenue & Customs

Application of the SRT to deceased persons
4. Application of the SRT to deceased persons
4.1 The first automatic overseas test does not apply to someone who dies in
the tax year under consideration. The other automatic overseas tests and
automatic UK tests can be applied, but may need to be modified depending
on the date of death. There are some additional specific tests for deceased
persons. These tests and modifications are detailed in this section.
Automatic overseas tests for deceased persons
Fourth automatic overseas test
4.2 The fourth automatic overseas test applies to an individual who dies in the
tax year under consideration. The deceased will not be UK resident for the tax
year in which they die if they spent fewer than 46 days in the UK during that
year and:
they were not resident in the UK in the two preceding tax years, or
they were not resident in the UK in the preceding tax year, and the tax
year before that was a split year by virtue of Case 1, 2 or 3.
Fifth automatic overseas test
4.3 The fifth automatic overseas test applies to an individual who dies in the
tax year under consideration. The deceased will not be UK resident for the tax
year in which they die if:
they were not resident in the UK for the two preceding tax years
because they met the third automatic overseas test for each of those
years, or
they were not resident in the UK in the preceding tax year because
they met the third automatic overseas test for that year and the tax
year before that was a split year by virtue of Case 1,
and
they met the modified conditions of the third automatic overseas test
for the period from the start of the tax year in which they die to the day
before death.
4.4 The fifth automatic overseas test looks at full-time work overseas in the
tax year of death, but it considers only the period from the start of the tax year
to the day before death. The sufficient hours calculation must be modified by
applying it to this shorter period and there must be no significant break during
this work period. To calculate if a deceased person has worked sufficient
hours overseas, take the following steps:
RDR3 45