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HMRC internal manual

Claimant Compliance Manual

Undisclosed Partners: Civil Partnership Act - General

The Civil Partnership Act 2004 provides a means for same-sex couples to have their relationship legally recognised if they so wish. The Act provides amendment to the Tax Credits Act 2002 so that same-sex couples who form a civil partnership are treated in the same way as married couples. They will therefore be able to claim tax credits as a couple from 5 December 2005.

In addition, those same-sex couples who are not in a civil partnership but are living together as if they were civil partners will be treated in the same way as unmarried opposite-sex couples who are living together as husband and wife.

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

In all cases we will say that they are living together as civil partners (LTACP) or a same sex couple (LTAASSC). From 5 December 2005 it is therefore not open to a same-sex couple to make their claims as single customers. CCM15300 provides details regarding a failure to notify a change of circumstance and CCM15310 provides details regarding incorrect claims.