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10(1)The fourth automatic UK test is that—U.K.
(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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