扒哥吃瓜

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
  • 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 (refer to RFIG21220 for how to calculate the permitted limit).