Dirk:
You are right, it´s no butt joint but a corner joint. Type no (3) has been mentioned as an example for a single welded seam without any RT.
However, the problem is not the circumferential seam but the longitudinal one. There is nothing in Table UW-12 which meets this specific design. If you want to stay on the non-FEA side you have to be as conservative as necessary.
Konrad:
Naturally the FE Calculation considers bending at the point of attachment between halfpipe and tubesheet. With UG-27 you can determine the thickness of your shell, however, without any consideration of the tubesheet attachment. My experience shows that taking a factor E = 0.6 will give a result which is conservative.
However, feel free to perform your own FEA and let us know what you have found out
Michael