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SRT - spouses living apart - accommodation tie?

Is a spouse's accommodation always deemed'available' or a home?

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Just been plouging through SRT and RDR3.  I have a case where client and wife live apart.  One in owned house in UK and other in rented property in Italy.  Frustratingly I can find nothing specific on whether the spouse's house is always deemed to be a home for the spouse living abroad and surprisingly a spouse is not listed as a 'close relative' in the legislation.  I'm sure I must have missed something somewhere.  Please can someone point me to where it states unambiguously that a spouse's home is always considererd to be a home available to non-resident spouse so I know whether the 1 night or 16 night rules are relevant.  Many thanks.

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Caroline
By accountantccole
14th Sep 2020 14:56

Are they separated? If they're still married, they'd have to pick one for PPR. If she has clothing and a toothbrush at his house, I'd argue its available all year round.

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By TaxAngel
14th Sep 2020 15:11

Still married - just living apart temporarily. I know for PPR they can have only one residence but I can't find anywhere that same applies for SRT. I'm really puzzled why this issue is not covered in guidance or legislation so am convinced it must be there somewhere.

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By Tax Dragon
14th Sep 2020 15:47

The definition is in para 34(3).

It's a question of fact. As accountantccole so succinctly points out, there does not need to be a provision deeming accommodation to be available when it is, in fact, available.

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