Statutory Residence Test - HM Revenue & Customs

Application of the SRT to deceased persons
the tax year before they died was not a split year (assuming the year in
which they died was a year of non-residence)
when they died they had:
their home in the UK, or
if they had more than one home, at least one of them was in the UK
if they had a home or homes overseas during all or part of the tax year
they did not spend a sufficient amount of time in the overseas home(s)
in the tax year.
4.7 If the deceased had more than one home, each of those homes must be
looked at separately, and the deceased must have spent less than the
sufficient amount of time in all of their overseas homes to have been UK
resident in the tax year in question.
4.8 Whether the deceased had a home in the UK at the date of death is a
determining factor for this test. You should therefore refer to the guidance at
Annex A.
What is a sufficient amount of time?
4.9 If the deceased was either:
present in their overseas home for a total of at least 30 days, either
consecutively or intermittently, in the tax year, or
present in their overseas home on every day of the tax year until, and
including, the day of their death
they will have spent sufficient time in that overseas home for the purposes of
the automatic UK test for deceased persons and so will not be UK resident
under that test.
Example 31
Fred has lived and worked in the UK his whole life. On 10 April 2015 Fred
dies whilst on a two week holiday in Spain. Fred:
- does not meet any of the automatic overseas tests
- does not meet any of the first three automatic UK tests
- was resident for each of the previous three tax years and would not
meet the criteria for split year treatment for 2014-15
- had his home in the UK at the time he died
- did not have an overseas home.
Fred is therefore resident under the fourth automatic UK test.
RDR3 47