RDRM11980 - Residence: The SRT: Deceased individuals: 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