Automatic Overseas Test – Death in Year Print

1. 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.

2. 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.

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