Finance Act 2013

Case 7: the partner of someone ceasing full-time work overseas U.K.

50 (1) The circumstances of a case fall within Case 7 if they are as described in sub-paragraphs (2) to (6). U.K.

(2) The taxpayer was not resident in the UK for the previous tax year.

(3) The taxpayer has a partner whose circumstances fall within Case 6 for—

(a) the relevant year, or

(b) the previous tax year.

(4) On a day in the relevant year, the taxpayer moves to the UK so the taxpayer and the partner can continue to live together on the partner's return or relocation to the UK.

(5) In the part of the relevant year before the deemed arrival day—

(a) the taxpayer has no home in the UK at any time, or has homes in both the UK and overseas but spends the greater part of the time living in the overseas home, and

(b) the number of days that the taxpayer spends in the UK does not exceed the permitted limit.

(6) The taxpayer is resident in the UK for the next tax year (whether or not it is a split year).

(7) If sub-paragraph (3)(a) applies, the “deemed arrival day” is the later of—

(a) the day mentioned in sub-paragraph (4), and

(b) the first day of what is, for the partner, the UK part of the relevant year as defined for Case 6 (see paragraph 54).

(8) If sub-paragraph (3)(b) applies, the “deemed arrival day” is the day mentioned in sub-paragraph (4).

(9) The permitted limit is the number found by reducing 90 by the appropriate number.

(10) The appropriate number is the result of—

where—

“A” is 90, and

“B” is the number of whole months in the part of the relevant year beginning with the deemed arrival day.