RFIG20910 | Statutory Residence Test (SRT): Deceased persons - The application of the SRT: Introduction

The first automatic overseas test does not apply to an indivdiual who dies in the tax year under consideration.

The other automatic overseas tests and automatic UK tests can be applied. However they may need modifying depending on the date of death.

There are some additional specific tests for deceased persons. It is these tests that are detailed in this chapter.