RFIG20960 | Statutory Residence Test (SRT): Deceased persons - The application of the SRT: Deceased individuals and the sufficient ties test

The UK ties test may need to be considered in respect of a deceased person.

With regard to a deceased individual who was either UK resident in 1 or more of the previous 3 tax years, or had not been UK resident in any of the 3 previous tax years; the number of days shown in Tables A and B (RFIG20520), must be reduced proportionally.

The proportion is determined by reducing the number of days shown in the tables to reflect the number of whole months left in the tax year after the individual's death.

A whole month means the whole of January, the whole of February and so on. Except for April where 6-30 April counts as the whole month. This results in revised time spans as set out in Tables C and D (RFIG20970).