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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Undisclosed Partners: Married Couples

Section 3(5) defines a married couple as a man and woman who are married to each other and are neither

a.  separated under a Court order nor

b.  separated in circumstances where the separation is likely to be permanent.

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

From the date on which a couple marry they will be treated as a married couple for tax credit purposes even if they do not begin living in the same household. They might also have been living as an unmarried couple for tax credit purposes prior to this date.

Where the customer says they are separated from their husband or wife you might find it helpful to consider the criteria at CCM15040 but remember the starting point is different. They are to be treated as a married couple unless the evidence shows they are separated and it is likely to be permanent.