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

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 death

At least 4 ties

At least 3 ties

At least 2 ties

At least 1 tie

6 - 30 April

not more than 4

5 - 7

8 - 10

over 10

1  -31 May

not more than 7

8 - 15

16 - 20

over 20

1 - 30 June

not more than 11

12 - 22

23 - 30

over 30

1  -31 July

not more than 15

16 - 30

31 - 40

over 40

1 - 31 Aug

not more than 19

20 - 37

38 - 50

over 50

1 - 30 Sep

not more than  22

23 - 45

46 - 60

over 60

1 - 31 Oct

not more than 26

27 - 52

53 - 70

over 70

1 - 30 Nov

not more than 30

31 - 60

61 - 80

over 80

1 - 31 Dec

not more than 34

35 - 67

68 - 90

over 90

1 - 31 Jan

not more than 37

38 - 75

76 - 100

over 100

1 - 29 Feb

not more than 41

42 - 82

83 - 110

over 110

1 Mar - 5 Apr

not more than 45

46 - 90

91 - 120

over 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 death

All 4 ties

At least 3 ties

At least 2 ties

6 - 30 April

4 - 7

8 - 10

over 10

1 - 31 May

8 - 15

16 - 20

over 20

1 - 30 June

11 - 22

23 - 30

over 30

1 - 31 July

15 - 30

31 - 40

over 40

1 - 31 Aug

19 - 37

38 - 50

over 50

1 - 30 Sep

23 - 45

46 - 60

over 60

1 - 31 Oct

27 - 52

53 - 70

over 70

1 - 30 Nov

31 - 60

61 - 80

over 80

1 - 31 Dec

34 - 67

68 - 90

over 90

1 - 31 Jan

38 - 75

76 - 100

over 100

1 - 29 Feb

42 - 82

83 - 110

over 110

1 Mar - 5 April

46 - 90

91 - 120

over 120