RFIG20940 | Statutory Residence Test (SRT): Deceased persons - The application of the SRT: Fourth automatic UK test for deceased persons

The first, second and third automatic UK tests can also 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 3 immediately preceding tax years by virtue of meeting 1 of the automatic UK tests (and none of the automatic overseas tests)

• the tax year immediately 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

  • if they had more than 1 home, at least 1 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

If the deceased has more than 1 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 their overseas homes to have been UK resident in the tax year in question.

Whether the deceased had a home in the UK at the date of death is a determining factor for this test. Refer to RFIG22110 onwards for more details on what a home is for SRT purposes.