RFIG21090 | Statutory Residence Test (SRT): Split year treatment: Case 2 - The partner of someone starting full-time work overseas

An individual may receive split year treatment for a tax year if their partner meets the conditions for Case 1 split year treatment for that year, or the previous year, and they move overseas so that they can continue to live with them while they are working overseas. They must:

• be UK resident for the tax year being considered for split year treatment

• be UK resident for the previous tax year (whether or not it is a split year)

• be non-UK resident for the tax year following the tax year being considered for split year treatment

• have a partner whose circumstances fall within Case 1 for the tax year or the previous tax year

• have been living together in the UK either at some point in the tax year or the previous tax year

• move overseas so they can live together while their partner is working overseas

• in the period beginning on their deemed departure day and ending on the last day of the tax year:

  • have no home in the UK or, if they have homes in both the UK and overseas spend the greater part of the time living in the overseas home, and

  • spend no more than the permitted limit of days in the UK (refer to RFIG21070).