Statutory Residence Test - HM Revenue & Customs

Application of the SRT to deceased persons
Table C: UK Ties needed by a deceased person who was UK resident for
one or more of the three tax years before the tax year under
consideration
No
of
ties
Date of death
At
least
4
ties
At
least
3
ties
At
least
2
ties
At
least
one
tie
Not
more
than
6
Apr
to
30
April
1
May
to
31
May
1
Jun
to
30
Jun
1
Jul
to
31
Jul
1
Aug
to
31
Aug
1
Sep
to
30
Sep
1
Oct
to
31
Oct
1
Nov
to
30
Nov
1
Dec
to
31
Dec
Days spent in UK in year of death
1
Jan
to
31
Jan
1
Feb
to
29
Feb
1
Mar
to
5
Apr
4 7 11 15 19 22 26 30 34 37 41 45
5-7
8-
10
8-
15
16-
20
12-
22
23-
30
16-
30
31-
40
20-
37
38-
50
23-
45
46-
60
27-
52
53-
70
31-
60
61-
80
35-
67
68-
90
38-
75
76-
100
42-
82
83-
110
46-
90
91-
120
over 10 20 30 40 50 60 70 80 90 100 110 120
RDR3 49