Paragraph 10

(1)

The fourth automatic UK test is that—

(a)

P dies in year X,

(b)

for each of the previous 3 tax years, P was resident in the UK by virtue of meeting the automatic residence test,

(c)

even assuming P were not resident in the UK for year X, the tax year preceding year X would not be a split year as respects P (see Part 3 of this Schedule),

(d)

when P died, either—

(i)

P's home was in the UK, or

(ii)

P had more than one home and at least one of them was in the UK, and

(e)

if P had a home overseas during all or part of year X, P did not spend a sufficient amount of time there in year X.

(2)

In relation to a home of P's overseas, P “spent a sufficient amount of time” there in year X if—

(a)

there were at least 30 days in year X when P was present there on that day for at least some of the time (no matter how short a time), or

(b)

P was present there for at least some of the time (no matter how short a time) on each day of year X up to and including the day on which P died.

(3)

In sub-paragraph (2)—

(a)

the reference to 30 days is to 30 days in aggregate, whether the days were consecutive or intermittent, and

(b)

the reference to P being present at the home is to P being present there at a time when it was a home of P's.

(4)

If P had more than one home overseas—

(a)

each of those homes must be looked at separately to see if the requirement of sub-paragraph (1)(e) is met, and

(b)

that requirement is then met so long as it is met in relation to each of them.