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.