RFIG21730 | Statutory Residence Test (SRT): Transitional provisions: Application of the SRT rules for tax year before 2013 to 2014 for someone who dies on or after 6 April 2013

In the fourth automatic UK test, someone who dies during the tax year under consideration must have met 1 of the automatic UK tests and not met any of the automatic overseas tests for the previous 3 tax years.

If the previous years in question are before tax year 2013 to 2014, these conditions should be read as simply requiring the deceased person to have been resident in those tax years.

In the fifth automatic overseas test, someone who dies during the tax year under consideration must have met the third automatic overseas test, (modified if the earlier of those years is a split year), for both the 2 previous tax years.

If the years in question are before tax year 2013 to 2014, this condition should be read as simply requiring the deceased person to have been non-resident in those previous tax years. The earlier year meeting this condition if ESC A11 applied to the deceased on leaving the UK that year.