SCHEDULES

SCHEDULE 45 U.K.Statutory residence test

PART 3 U.K.Split year treatment

Case 2: the partner of someone starting full-time work overseas U.K.

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

(2) The taxpayer was resident in the UK for the previous tax year (whether or not it was a split year).

(3) The taxpayer has a partner whose circumstances fall within Case 1 for—

(a) the relevant year, or

(b) the previous tax year.

(4) On a day in the relevant year, the taxpayer moves overseas so the taxpayer and the partner can continue to live together while the partner is working overseas.

(5) In the part of the relevant year beginning with the deemed departure 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 not resident in the UK for the next tax year.

(7) If sub-paragraph (3)(a) applies, the “deemed departure 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 overseas part of the relevant year as defined for Case 1 (see paragraph 53).

(8) If sub-paragraph (3)(b) applies, the “deemed departure 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 before the deemed departure day.