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HMRC internal manual

Claimant Compliance Manual

Undisclosed Partners: Prohibited Relationships

The law prohibits certain relationships by relatives. For example a woman cannot marry or form a civil partnership with her grandfather or her uncle and a man cannot marry or form a civil partnership with his daughter or sister. A full list of prohibited relationships is contained at CCM15030.

Where you establish that a customer is living as a couple with a relative who appears on the list of prohibited relationships we do not consider this to be an LTAHAW or LTACP situation. The reason for this is that the couple cannot marry or become civil partners in law so we cannot say they are living together as husband and wife as they could never be husband and wife or living together as civil partners as they could never be civil partners. The customer will therefore be treated as a single customer.