RFIG20960 - Statutory Residence Test (SRT): Deceased persons - »Ê¹ÚÌåÓýapp application of the SRT: Deceased individuals and the sufficient ties test
»Ê¹ÚÌåÓýapp 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.
»Ê¹ÚÌåÓýapp 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).