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RFIG20970 | Statutory Residence Test (SRT): Deceased persons - The application of the SRT: The number of ties needed for deceased individuals

From HM Revenue & Customs · Residence and FIG Regime Manual

Table C

Ties needed by a deceased person who was UK resident in one or more of the 3 tax years before the tax year under consideration.

The figures shown in the table below represent the days spent in the UK in the year of death.

Date of deathAt least 4 tiesAt least 3 tiesAt least 2 tiesAt least 1 tie
6 - 30 Aprilnot more than 45 - 78 - 10over 10
1 -31 Maynot more than 78 - 1516 - 20over 20
1 - 30 Junenot more than 1112 - 2223 - 30over 30
1 -31 Julynot more than 1516 - 3031 - 40over 40
1 - 31 Augnot more than 1920 - 3738 - 50over 50
1 - 30 Sepnot more than 2223 - 4546 - 60over 60
1 - 31 Octnot more than 2627 - 5253 - 70over 70
1 - 30 Novnot more than 3031 - 6061 - 80over 80
1 - 31 Decnot more than 3435 - 6768 - 90over 90
1 - 31 Jannot more than 3738 - 7576 - 100over 100
1 - 29 Febnot more than 4142 - 8283 - 110over 110
1 Mar - 5 Aprnot more than 4546 - 9091 - 120over 120

Table D

Ties needed by a deceased person who was UK resident for none of the 3 tax years before the tax year under consideration.

The figures shown in the table below represent the days spent in the UK in the year of death.

Date of deathAll 4 tiesAt least 3 tiesAt least 2 ties
6 - 30 April4 - 78 - 10over 10
1 - 31 May8 - 1516 - 20over 20
1 - 30 June11 - 2223 - 30over 30
1 - 31 July15 - 3031 - 40over 40
1 - 31 Aug19 - 3738 - 50over 50
1 - 30 Sep23 - 4546 - 60over 60
1 - 31 Oct27 - 5253 - 70over 70
1 - 30 Nov31 - 6061 - 80over 80
1 - 31 Dec34 - 6768 - 90over 90
1 - 31 Jan38 - 7576 - 100over 100
1 - 29 Feb42 - 8283 - 110over 110
1 Mar - 5 April46 - 9091 - 120over 120