Introduction Details of the Schedule Case 7: the partner of someone ceasing full-time work overseas
100.Paragraph 50 specifies that a taxpayer will fall within Case 7 for a tax year if they were non-resident for the previous tax year and are UK resident for the following year (whether or not it is a split year) and have a partner whose circumstances fall within Case 6 (see paragraph 49) for the previous tax year or the relevant year. Case 7 will apply if on a day in the relevant year the taxpayer moves to the UK so that the taxpayer and partner can continue to live together.
101.In addition, for the part of the year before the deemed arrival date the taxpayer must not have a home in the UK, or if having homes both in the UK and overseas must spend a greater part of the time living in the overseas home and keep days spent in the UK within the permitted limit. The permitted limit of days in the UK is found by carrying out the calculation in sub-paragraphs (9) and (10) of paragraph 50.
102.The deemed arrival date is the later of the day the taxpayer moves to the UK or the first day of the UK part of the year under Case 6 for the partner.