Can anyone confirm whether a non dep deduction ought to me be made for an adult son who has left home to join the army? My first thought was that his 'home' would now be in forces accommodation, but as he will still occasionally return home on leave, could he be treated as merely 'working away'? Also would there be any distinction according to whether he had 'signed on' for service or was still doing basic training?

I'm sure I've seen something somewhere about this but can't put my hands on it so if anyone can help that would be great.

I think what you are referring to is Doncaste BC v Stark 5 November 1997. that case was concerned with whther or not corporal Stark had his sole or main residence in the baracks or the home he owned jointly with his wife.

Mr Justice Potts held that Corpaoral Starks main residence was with his wife, but I dont think that case is relevant to non dependants because Coroporal stake was paying a mortgage on the property, had furniture there and was effectvely maintianing it as a home along with his wife.

A non dependant who returns home only occaisonally does not have a centre of interest in the same way as did Corporal Stark. Corporal Stark had not left his wife, but the alleged non dep will have left his parents to start his own independent life in the world. It cant be said that he is normally residing with his parents

Thanks Stainsby, that's really helpful.