RFIG21100 - Statutory Residence Test (SRT): Split year treatment: Case 2 - Who is considered to be a partner
An individual바카라 사이트™s partner is their husband or wife or civil partner, or someone they are living with as husband and wife or civil partner. For the purposes of the SRT HMRC will consider 바카라 사이트˜living together바카라 사이트™ against similar criteria to those used for Tax Credit purposes. Further guidance is available on this point at TCTM09330.