Individuals who are married to, or are civil partners of, each other are treated for the purposes of the Income Tax Acts1 as living together unless:
(1) they are separated under an order of a court of competent jurisdiction;
(2) they are separated by deed of separation; or
(3) they are in fact separated in such circumstances that the separation is likely to be permanent2.
Even if periods of time are spent away from each other, a husband and wife were treated as living together if they had a common home to which they usually returned
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