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HMRC internal manual

Claimant Compliance Manual

Overview: Joint Claims

The Tax Credits Act 2002 specifies who is entitled to make a claim.

Before 5 December 2005 only opposite-sex couples had to make a joint claim where they weremarried or living together as husband and wife. Same-sex-couples had to claim separately.

From 5 December 2005 Same-sex couples also have to make a joint claim where they are civilpartners or living together as civil partners, see CCM15010 for more information.

Note: The Marriage (same sex couples) Act 2013 extended marriage to same sex couples. See TCTM06100 for the definition of a couple.