Statutory Residence Test - HM Revenue & Customs

Application of the SRT to deceased persons
Step 1
Identify any disregarded days: these are any days, from the start of the tax
year in which the individual died to the day before death, on which the
deceased worked for more than three hours in the UK, including those days
when they also did some work overseas on the same day.
Step 2
Calculate the ‘net overseas hours’: add up (for all their employments and/or
trades carried on) the total number of hours that the deceased worked
overseas, from the start of the tax year in which they died to the day before
death; do not include in the net overseas hours any hours that the deceased
worked overseas on disregarded days.
Step 3
Calculate the number of days in the ‘reference period’. You should consider
only the days in the period from the start of the tax year up to and including
the day before the date of death. From that number you should subtract:
the total number of disregarded days (step 1),
any days that were part of gaps between employments
other days that can reduce the reference period.
Step 4
Divide the number of days in the reference period (step 3) by seven. If the
answer is more than one and is not a whole number, you should round your
answer down to the nearest whole number. If the answer is less than one,
round up to one.
Step 5
Divide the net overseas hours (step 2) by the number resulting from Step 4. If
the answer is 35 hours or more, the deceased has worked sufficient hours
overseas.
4.5 If the deceased person does not meet the fourth or fifth automatic
overseas tests you should consider the fourth automatic UK test for deceased
persons detailed below.
Fourth automatic UK test for deceased persons
4.6 The first, second and third automatic UK tests can apply to deceased
individuals. Additionally under the fourth automatic UK test, a deceased
individual will be UK resident in the tax year if:
they were UK resident for each of the three preceding tax years by
virtue of meeting one of the automatic UK tests (and none of the
automatic overseas tests)
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