HMRC internal manual

Claimant Compliance Manual

Undisclosed Partners: Civil Partners

a. Section 3(5A) defines a civil partnership as two people of the same sex who are civil partners of each other and are neither separated under a Court order nor

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

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

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

Where the customer says they are separated from their civil partner 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 couple unless the evidence shows they are separated and it is likely to be permanent.