Residence and FIG Regime Manual

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