{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-10.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "(1) The fourth automatic UK test is that—\n(a) P dies in year X,\n(b) for each of the previous 3 tax years, P was resident in the UK by virtue of meeting the automatic residence test,\n(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),\n(d) when P died, either—\n(i) P's home was in the UK, or\n(ii) P had more than one home and at least one of them was in the UK, and\n(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.\n(2) In relation to a home of P's overseas, P “spent a sufficient amount of time” there in year X if—\n(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\n(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.\n(3) In sub-paragraph (2)—\n(a) the reference to 30 days is to 30 days in aggregate, whether the days were consecutive or intermittent, and\n(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.\n(4) If P had more than one home overseas—\n(a) each of those homes must be looked at separately to see if the requirement of sub-paragraph (1)(e) is met, and\n(b) that requirement is then met so long as it is met in relation to each of them.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/10",
    "retrieved_at": "2026-10-29T09:08:06.076240+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}