# Finance Act 2013, 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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.