HMRC internal manual

Claimant Compliance Manual

CCM15045 - Undisclosed Partners: Modern-Day Relationships

Since the LTAHAW criteria was devised in the 1970’s, the United Kingdom has undergone major social and economic changes. These have had an impact on the nature of personal relationships.

In the 1970’s a typical couple might not have lived together before marriage and, after marrying, they might have pooled the whole of their income with the man as the main breadwinner and the woman possibly working part-time and responsible for childcare and running the household.

By 2004, 70% of first domestic partnerships involved unmarried couples and it is now common for each party in a couple to work full-time, keep their own incomes and bank accounts and perhaps only pay money into a joint account for items of joint responsibility. Often because of demands on time both parties share childcare and domestic tasks.

It may therefore be more difficult to identify the criteria shown at CCM15040 but you should still explore all of these items.