7. The partner of someone ceasing full-time work overseas Print

The individual is the partner of someone who ceases full time work overseas and returns to the UK. The individual must:

Be UK resident for the tax year, and the following tax year;

Be not resident in the UK for the previous tax year;

Have a partner who falls within the requirements of Ceasing full-time work overseas, either for the same tax year, or the previous year;

Move to the UK on a day in the tax year to continue to live with the partner in the UK;

Either have no home in the UK prior to arrival here, or if the individual had homes in both the UK and overseas, the individual spent the greater amount of time living in the overseas home;

Not spend more than the permitted limit of days in the UK prior to arrival here. (See chart in Ceasing full-time work overseas).

The overseas part of the year is the period from 6 April until the later of the first day of the UK part of the year for the individual’s partner, or the date on which the individual moves to the UK so that he can live together in the UK with his partner. This is referred to as the deemed arrival day.

The UK part of the tax year is the part of the year beginning with the deemed arrival day and ending with the following 5 April.

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