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HMRC internal manual

Tax Credits Technical Manual

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HM Revenue & Customs
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Entitlement: CTC entitlement: Qualifying young person lives with their partner

The Child Tax Credit Regulations 2002, Regulation 3(1), Rule 4, Case G

A qualifying young person who lives with their partner, where their partner does not also meet the relevant education or approved training conditions, shall be treated as not being the responsibility of any person.

Note: When considering if this applies, you must take into account the stability of the relationship between the QYP and the other person. It must be more than just staying temporarily with the other person, there must be some attributes to show they are living together as if they are married.

Note: This does not apply to anyone already receiving CTC for a qualifying young person on the day before 1 September 2008.

Example 1:

The claimant’s daughter is in full-time non-advanced education and her long term boyfriend, who is working, moves in with her to live as a couple. The CTC claimant is no longer classed as responsible for their daughter as her daughter’s partner is not in relevant education or approved training.

Example 2:

The claimant’s daughter is in full-time non-advanced education and her long term boyfriend, who is also on an approved training course, moves in with her to live as a couple. The CTC claimant is still classed as responsible for their daughter and can also claim CTC for her partner.