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HMRC internal manual

Claimant Compliance Manual

Undisclosed Partners: Short Term Relationships

In some cases the customer might admit they had a partner during the period under review but says they are no longer a couple. You will need to review the facts to establish whether they are in fact still a couple.

Where the customer admits to a short term relationship which you accept has now ended you will need to decide whether the relationship amounted to them living together as husband and wife (LTAHAW), living together as civil partners (LTACP) or living together as a same sex couple (LTAASSC). You will need to explore the criteria at CCM15040.

There are no hard and fast rules as to the length of time a couple are together before we consider it to be LTAHAW, LTACP or LTAASSC. If they are LTAHAW, LTACP or LTAASSC then we will treat them as a couple for tax credit purposes even if they are only together a short time. However, in reality a short term relationship (less than 3 months) is unlikely to meet the criteria at CCM15040. They may satisfy one of the criteria but not the others. In such cases you will have to use your judgement and you should consult your manager if necessary. Remember your decision may have to be defended before an appeal tribunal so you must have evidence to support the proposal.