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Posted 13 days ago by Ash1990
Hi, If I move abroad fulltime and work (qualify for the amount of hours needed etc - third automtic test), I understand my partner (spouse) can join me in the split year and as long as she does not come back to the UK more than the permitted days then she will also be a non resident for the element of the split year. This is based on: "RFIG21090 - Statutory Residence Test (SRT): Split year treatment: Case 2 - The partner of someone starting full-time work overseas" However, I can't seem to find any guidance relating to the following year (i.e the non split year). She will still be there due to me working fulltime abroad so surely the permitted days alllowance will also apply to her if it applies to her during the split year? Could you please clarify this?
Posted 7 days ago by HMRC Admin 8 Response
Hi,
Split year only applies in the tax year in which you arrive or leave the UK.  
After that, you and your partner will be considered 'tax non resident' for the whole tax year.  
You will need to follow the guidance at RDR3 to work out the maximum number of days you or your partner can stay in the UK and not become 'UK tax resident' for the whole tax year.
Thank you.

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