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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Undisclosed Partners: Notifying Your Conclusion

In all cases where you have reached the conclusion that the customer has been living with a partner you must notify your concerns in writing so that the customer knows exactly what you have concluded. This will prove helpful if there is an appeal.

Once you have reached your conclusion you should write to the customer to say what you have concluded. You should then say that a formal notice of your decision will follow and they have the right to appeal against that decision notice.

You should state your conclusions as follows:

a. Married couples who are not permanently separated - “I have concluded that at/from [date] you and [name of partner] were a married couple for tax credit purposes.”

b. An opposite-sex couple - “I have concluded that at/from [date] you and [name of partner] were living together as if you were husband and wife.”

c. A same-sex couple - “I have concluded that at/from [date] you and [name of partner] were living together as civil partners/married couple.

d. Civil partners who are not permanently separated - “ I have concluded that at/from [date] you and [name of partner] were civil partners for tax credit purposes.”

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