2. The partner of someone starting full-time work overseas Print

The individual is the partner of someone who starts full-time work overseas, and meets the conditions for Case 1 above. In addition, the individual meets the following conditions:

  • Is UK resident for the tax year in question, and also for the previous tax year (whether or not that was a split-year);
  • Is not resident in the following tax year;
  • The individual and partner have been living together in the UK at some point during the tax year, or the previous tax year;
  • Moves overseas so that the individual and partner may live together whilst the partner is working overseas;
  • The individual has no home in the UK after the date he leaves the UK; or if he has homes in both the UK and overseas, spends the greater part of his time living in the overseas home.
  • Spends fewer than “Y” days in the UK per the table above, after joining his partner overseas.
  • The overseas part of the year is the part of the year beginning with the later of the date the individual joins his partner to live together overseas, or the first day of the overseas part of the year under Case 1 above for the individual’s partner.
  • The UK part of the year is the period from 6 April until the start of the overseas part of that year.

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