430. Spouses and civil partners living together.

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