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HMRC internal manual

Tax Credits Manual

HM Revenue & Customs
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Extra information - miscellaneous information: Paragraphs for same sex couples

Paragraphs to be included in the letter to accompany the new claim pack

‘We received your joint claim for tax credits on DD/MM/YY.

‘The law on civil partnerships came into effect on 5 December 2005 and we cannot accept joint claims from same sex couples received before that date.

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

‘As you have made your joint claim too soon, I must ask you to complete a further joint claim form. I am enclosing a claim pack for your use and apologise for any inconvenience. Please attach a letter to the claim pack when you make your new joint claim requesting backdating to 5 December 2005.

‘If you have any questions about this letter or need help with the form, please contact us on the phone number shown above.’