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HMRC internal manual

Claimant Compliance Manual

Undisclosed Partners: Gender Recognition - Pre April 2005

As described at CCM15250 prior to April 2005 the gender of a transsexual man or transsexual woman was that acquired at birth.

Some transsexuals continue to live with a previous spouse. For tax credit purposes pre April 2005 they continue to be a married couple - CCM15035. The exception would be where they simply lived in the same property but were legally separated. Similarly, if a transsexual continues to live with a previous partner they continue to be treated as LTAHAW.

Pre April 2005 where a transsexual customer lived with a partner of the same gender as that acquired by the customer at birth we regarded them as a same-sex couple. For tax credit purposes we do not recognise same-sex couples prior to 5 December 2005 so such a customer must make a claim as a single person.

For any periods from April 2005 onwards see CCM15270.