RFIG20910 - Statutory Residence Test (SRT): Deceased persons - »Ê¹ÚÌåÓýapp application of the SRT: Introduction
»Ê¹ÚÌåÓýapp first automatic overseas test does not apply to an indivdiual who dies in the tax year under consideration.
»Ê¹ÚÌåÓýapp other automatic overseas tests and automatic UK tests can be applied. However they may need modifying depending on the date of death.
»Ê¹ÚÌåÓýappre are some additional specific tests for deceased persons. It is these tests that are detailed in this chapter.
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