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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Undisclosed Partners: Gender Recognition - From April 2005

As described at CCM15250 the Gender Recognition Act allows a transsexual man or transsexual woman to apply for a full Gender Recognition Certificate to effectively change their gender. Where a customer has obtained such a certificate it may have an impact on their entitlement to tax credits.

To obtain a full Gender Recognition Certificate they must have dissolved any previous marriage even if they continue to live with their former spouse. If they continue to live as a couple with their former spouse:

  • Before 5 December 2005 they would not have been required to make a claim for tax credits as a couple because they were of the same-sex. Any current tax credit award made jointly with a former spouse was terminated and they needed to make separate individual claims as appropriate. From 5 December 2005 they will need to notify us that they are a couple and make joint claim again because of the implications of the Civil Partnership Act, see CCM15300
  • From 5 December 2005 any joint claim will continue.

Note: The Marriage (same sex couples) Act 2013 extended marriage to same sex couples. See TCTM06100 for the defintion of a couple.

If one member of the couple were in a civil partnership then they must have dissolved the partnership to obtain a full Gender Recognition Certificate even if they continue to live with their former partner. If they continue to live as a couple with their former partner their joint claim will continue, as they are LTAHAW.

If, having obtained a full Gender Recognition Certificate the customer lives with someone of the opposite or same sex they will be treated as a couple if the criteria at CCM15040 is satisfied.