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HMRC internal manual

Claimant Compliance Manual

Undisclosed Partners: Gender Recognition - General

Prior to April 2005 a person’s gender (whether they are male or female) was acquired at birth. This could not be changed even if they had undergone a successful gender reassignment. Therefore, if a person was male at birth the law did not allow him to be regarded as a female even if he had undergone gender reassignment and lived life as a female. Similarly, if a person was female at birth she could only ever be regarded as a female.

From April 2005 a transsexual man or transsexual woman can apply to a Gender Recognition Panel for a full Gender Recognition Certificate. Such a certificate changes the person’s gender. A transsexual man is a female to male transsexual person. A transsexual woman is a male to female transsexual person.

If the transsexual is still married or in a civil partnership they must end their marriage or their civil partnership to get a full Gender Recognition Certificate.

Where a full gender recognition certificate is issued the person can ask the Panel to notify DWP, HMRC etc of their acquired gender or they can notify us directly. A full Gender Recognition Certificate may affect a customer’s entitlement to tax credits and how you deal with the claim depends on the period covered.

  • For periods prior to April 2005 - see CCM15260 
  • For the periods from April 2005 - see CCM15270 

An Interim Gender Recognition Certificate does not alter a person’s gender and should be ignored for tax credit purposes.