Using the time-reversal symmetry operation, we introduce the time-reve
rsal adapted Kramers basis operators X(pq)+ which are the natural expa
nsion set for any relativistic Hermitian or anti-Hermitian one-electro
n operator and thus replace the spin-adapted basis operators of non-re
lativistic quantum mechanics. Depending on the time-reversal symmetry
or Hermiticity of the one-electron operator, either X+ or X-, but neve
r both of them, appear in the expansion, thus causing the symmetry blo
cking that is important for computational saving in relativistic elect
ronic structure calculations. We determine the combinations of X opera
tors that become irreducible tensor operators in the non-relativistic
limit and we use the particle-hole expansion case to offer an interpre
tation of the new basis as operators that describe simultaneous excita
tion and deexcitation of particle-hole states with opposite spin-polar
ization in the non-relativistic limit.