Automatic Overseas Test – Death in Year Print

The individual dies in the tax year, and

  • Was not resident in the UK for either of the previous 2 tax years, or
  • He was not resident in the UK in the tax year preceding the year of death, and the tax year preceding that year was a split year for one of the following reasons:
  • The individual had left the UK to work full-time overseas;
  • The individual was the partner of someone who had left the UK to work full-time overseas, and the individual was accompanying the partner;
  • The individual ceased to have any homes in the UK during that year.

The individual dies in the tax year, and

  • Was not resident in the UK for either of the previous 2 tax years because he met the sufficient hours working overseas test for each of those years, or
  • Was not resident in the UK for the previous tax year because he met the sufficient hours working overseas test for that year, and the year before that was a split year because he had started full time work overseas.
  • The overseas workday test is modified to reflect the period from 6th April up to the day prior to the date of death.

Start a Conversation

How can we help you? Please complete all fields