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HMRC internal manual

Tax Credits Manual

Claims: capture (Q-Z): same sex couples - late capture of claims received before 05/12/05 (Info)

The Civil Partnership Act came into effect on 05/12/2005, allowing two people of the same sex to register a civil partnership.

From this date, same sex couples who are living together as partners must make joint claims for tax credits, irrespective of whether they have registered a civil partnership.

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

Changes have been made to the computer so that claims from same sex couples received on or after 05/12/2005 will no longer be rejected.

However, if a claim from a same sex couple is received before 05/12/2005 but there is a delay in capturing the claim until on or after 05/12/2005, the action you take when capturing the claim will be different. You will not be able to capture the whole claim and must store it so that an entry will be created on the Incomplete Applications work list, for follow up action by the Tax Credit Office.

Claims from same sex couples received on or after 05/12/2005 will be captured as normal.

There is an Action Guide for this subject, select TCM0068040 to access it