SCHEDULES
SCHEDULE 45Statutory residence test
PART 1The rules
Sufficient UK ties
20
1
If P dies in year X, paragraph 18 has effect as if the words “More than 15 but” were omitted from the first column of the Table.
2
In addition to that modification, if the death occurs before 1 March in year X, paragraphs 18 and 19 have effect as if each number of days mentioned in the first column of the Table were reduced by the appropriate number.
3
The appropriate number is found by multiplying the number of days, in each case, by—
where “A” is the number of whole months in year X after the month in which P dies.
4
If, for any number of days, the appropriate number is not a whole number, the appropriate number is to be rounded up or down as follows—
a
if the first figure after the decimal point is 5 or more, round the appropriate number up to the nearest whole number,
b
otherwise, round it down to the nearest whole number.