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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Undisclosed Partners: Public Acknowledgement

An important consideration is how the outside world (including family, friends, neighbours, social workers, employers, schools, childcare providers, etc.), perceive the couple. Relevant factors may be:

  • Whether both members use the same surname
  • Whether schools / child care providers / employers / others regard them as a couple
  • Whether they engage in social activities together
  • Whether they are joint members of clubs / leisure centres / societies
  • Whether they plan and organise their lives jointly.

CCM5500 lists the third parties you can legally approach for information during the course of your examination. You cannot obtain information from family members, friends, neighbours, social workers or schools, unless they also fall into one of the categories listed at CCM5500.

For example - A family member may also be an employer, or a neighbour may also provide registered child care. But it is perfectly acceptable for you to ask the customer what their family / neighbours etc. would say if they were asked whether they regarded him / her as being a member of a couple.