RDRM12240 - Residence: The SRT: Split year treatment: Case7: The partner of someone ceasing full-time work overseas

An individual may have been living abroad with their partner while they were in full-time employment overseas. If their partner stops working overseas and returns or relocates to the UK and the individual decides to join them here, then they may qualify for Case 7 split year treatment.

They must:

• Be UK resident for the tax year
• Have been not resident in the UK for the previous tax year
• Have a partner whose circumstances fall within the criteria for Case 6 split year treatment, either in the tax year in question or the previous tax year
• Move to the UK on a day in the tax year so they can continue to live together with their partner on their return or relocation to the UK
• Be resident in the UK for the following tax year
• In the part of the year before their deemed arrival day either:

• They have had no home in the UK at any time, or
• If they have had homes both in the UK and overseas, they spend the greater part of the time living in their overseas home

• Not exceed the permitted limit of days spent in the UK in the overseas part of the tax year before the UK part of the year commenced.