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RFIG21250 | Statutory Residence Test (SRT): Split year treatment: Case 7 - Deemed arrival day

From HM Revenue & Customs · Residence and FIG Regime Manual

The deemed arrival day is the later of:

  • the date that is the first day of the UK part of the year for the individual’s partner under Case 6

  • the date on which the individual moves to the UK so that they can live together in the UK with their partner