RDRM12100 - Residence: The SRT: Split year treatment: Case 2: Who is considered to be a partner

An individual’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 ‘living together’ against similar criteria to those used for Tax Credit purposes. Further guidance is available on this point at TCTM09330.