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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

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.

To deal with the late capture of a claim from a same sex couple received before 05/12/2005, consider steps 1 to 5.

Step 1

Use Function CAPTURE APPLICATION

  • select ‘Application’ on the toolbar menu

If you are capturing a new claim, select ‘Capture New’ from the options available. Go to Step 2.

If you are entering further details onto a partially-captured claim, select ‘Capture Current’ from the options available. Go to Step 3.

Step 2

When you have selected the ‘Capture New’ option

  • go to the Log screen and enter the information provided by the customers
  • check to make sure that the date you have entered in the Date Application Received field matches the date stamped on the claim form
    Note: It’s important to make sure that you have entered the correct date of receipt as you will not be able to correct it later if the claim is from a same sex couple.
    • If the date matches
      • select [Continue]
      • go to Step 3.
    • If the date doesn’t match
      • amend the date
      • select [Continue]
      • go to Step 3.

Step 3

Enter the personal details in respect of both customers in the Applicant 1 and Applicant 2 screens

  • as the same sex has been entered for both customers and the date of receipt is before 05/12/2005, the following message will display
    ‘Both applicants are the same sex. Claim must be withdrawn’
  • check the customers’ details on the claim form to make sure that both customers are the same sex
    • If you have made a mistake and the claim is from an opposite sex couple
      • go to the relevant Applicant box and select the ‘Male’ or ‘Female’ checkbox as appropriate to correct the customer’s details
      • continue to capture the claim. Follow the guidance in TCM0062120 
    • If both customers are the same sex and you have come to this step from Step 1, go to Step 4.
    • If both customers are the same sex and you have come to this step from Step 2 
      • select [Store]. An entry will be created on the Incomplete Applications work list
        Note: Don’t withdraw the claim or no entry will be created on the Incomplete Applications work list and it will not be possible to take any follow-up action.
        then
      • go to Step 5.

Step 4

Check the date stamp on the claim form to make sure it was received before 05/12/2005.

  • If the claim was received before 05/12/2005
    • select [Store]. An entry will be created on the Incomplete Applications work list
      Note: Don’t withdraw the claim or no entry will be created on the Incomplete Applications work list and it will not be possible to take any follow-up action.
      then
    • go to Step 5.
  • If the claim was received on or after 05/12/2005, this indicates that the wrong date was entered in the Date Application Received field on the Log screen
    • withdraw the claim due to operator error. Follow the guidance in TCM0139020 
    • recapture the claim with the correct date of receipt. Follow the guidance in TCM0062120.

Step 5

Store the claim form at remote storage. Follow the guidance in TCM0074140.