Automatic UK Test – Death in Year Print

The individual dies in the tax year, and

For each of the previous 3 tax years he had met one of the above automatic residence tests, and

Even assuming he was not resident in the UK in the year of death, the preceding year would not have been a split year, and

He had a home in the UK when he died, and if he had a home overseas, he did not spend a sufficient amount of time there in the year of death.

Sufficient time for the above purposes is either presence at the overseas home for at least 30 days in the year, or presence at some time during each day in the year of death, including the day on which the individual dies.

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