SolvedRFIG20920 | Statutory Residence Test (SRT): Deceased persons - The application of the SRT: Fourth automatic overseas test for deceased persons
From HM Revenue & Customs · Residence and FIG Regime Manual
This test applies to an individual who dies in the year under consideration.
The deceased will not be UK resident for the tax year in which they die if they spend fewer than 46 days in the UK during that tax year and:
they were not resident in the UK in the 2 preceding tax years
they were not resident in the UK in the immediately preceding tax year, and the tax year before that was a split year by virtue of Case 1, 2 or 3.