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HMRC internal manual

Tax Credits Technical Manual

Non-consensual conception exception

Tax Credits Act 2002, Section (3B)

The Child Tax Credit Regulations 2002, Reg.13.(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)(14)(15)

 

Note: Please make sure you have read TCTM02283 before reading any further.

 

A child or young person – ‘A’ - born on or after 6 April 2017 will receive an individual child element if they are the third or subsequent child

          and

  • The claimant or at least one of the joint claimants is a parent of ‘A’

          and

  • HMRC determines that ‘A’ is likely to have been conceived as a result of sexual intercourse to which the claimant did not agree by choice, or did not have the freedom or capacity to agree by choice

          and

  • The claimant is not living at the same address as the other party - ‘B’ - to the intercourse that is likely to have resulted in ‘A’

 

Note: HMRC may determine that the claimant is not living at the same address as the other party - ‘B’ - if the claimant confirms that they are not living with them.

 

Control or coercion

The circumstances in which the claimant is to be treated as not having the freedom or capacity to agree by choice include (but are not limited to) circumstances in which, at or around the time ‘A’ was conceived

 

  • ‘B’ was personally connected to the claimant*

          and

  • ‘B’ repeatedly and continuously engaged in behaviour towards the claimant that was controlling or coercive

and

  • The behaviour of ‘B’ had a serious effect on the claimant**.  

‘B’ was personally connected to the claimant* if

 

(a) ‘B’ was in an intimate personal relationship with the claimant

or

(b) ‘B’ and the claimant lived together

And

(i) were members of the same family***
 

or

(ii) have previously been in an intimate personal relationship with each other.

 

The behaviour of ‘B’ had a serious effect on the claimant** if

 

(a) it caused the claimant to fear, on at least two occasions, that violence will be used against the claimant
 

or

(b) it caused the claimant serious alarm or distress which had a substantial adverse effect on the complainant’s day-to-day activities.

 

The claimant and ‘B’ were members of the same family*** if

 

           (a) they are, or have been, married to each other

             or

          (b) they are, or have been, civil partners of each other

             or

           (c) they are relatives (within the meaning of section 63(1) of the Family Law Act 1996

or

(d) they have agreed to marry each other (whether or not the agreement has been terminated)

or

(e) they have entered into a civil partnership agreement (within the meaning of section 73 or 197 of the Civil Partnership Act 2004, whether or not the agreement has been terminated

or

(f) they are both parents of the same child

or

(g) they have, or have had, parental responsibility (within the meaning of section 3 of the Children Act 1989 or article 6 of the Children (Northern Ireland) Order 1995) for the same child

or

(h) they have, or have had, in respect of the same child, one or more of the parental responsibilities or parental rights described in section 1 or 2 of the Children (Scotland) Act 2007.

 

Determinations

HMRC may determine that ‘A’ is ‘likely’** to have been conceived as a result of sexual intercourse with ‘B’ to which the claimant did not agree by choice, or did not have the freedom or capacity to agree by choice if it appears ‘likely’** to HMRC that an offence was committed by ‘B’, or one of the relevant criminal injuries was caused by ‘B’ towards the claimant

 

            and

(a) The claimant provides evidence from an #approved person# which demonstrates

That:

(i) The claimant has had contact with that person or another approved person

and

(ii) The claimant is the parent of ‘A’

and
 

(iii) The circumstances are consistent with ‘A’ being likely to have been conceived as a result of sexual intercourse to which the claimant did not agree by choice, or did not have the freedom or capacity to agree by choice
 

or

 

(b) there has been:

(i) a conviction for

(aa) an offence of rape under section 1 of the Sexual Offences Act 2003, section 1 of the Sexual Offences (Scotland) Act 2009 or article 5 of the Sexual Offences (Northern Ireland) Order 2008

or

(bb) an offence of controlling or coercive behaviour in an intimate or family relationship under section 76 of the Serious Crime Act 2015

or

(cc) any offence under the law of any jurisdiction outside the United

Kingdom that HMRC considers it to be comparable to (aa) or (bb)

 

or

(ii) an award under the Criminal Injuries Compensation Scheme in respect of a ‘relevant criminal injury’*** sustained by the claimant

 

Note: HMRC may treat the determination that ‘A’ is likely to have been conceived as a result of sexual intercourse with ‘B’ to which the claimant did not agree by choice, or did not have the freedom or capacity to agree by choice if the claimant provides evidence that was used to satisfy the Secretary of State when they considered the ‘non-consensual conception exception’ in relation to a previous claim for Universal Credit, Income Support or old style Job Seekers Allowance.

 

In considering, if it was ‘likely****’ that the offence or injury resulted in the conception of ‘A’, matters to be disregarded are any possibilities that the conception of ‘A’ may have resulted from another such offence or injury, regardless of whether any conviction or award has occurred in respect of that other offence or injury.

 

Approved person# means a person of a description specified on a list approved by HMRC.

 

‘Relevant criminal injury’*** means

 

(a) a sexual offence (including a pregnancy sustained as a direct result of being the victim of a sexual offence)
 

or

(b) physical abuse of an adult, including domestic abuse
 

or

(c) mental injury

 

As described in the tariff of injuries in the ‘Criminal Injuries Compensation Scheme’.

 

Note: ‘Criminal Injuries Compensation Scheme’ means the Criminal Injuries Compensation Scheme or the Northern Ireland Criminal Injuries Compensation Scheme as established from time to time under the Criminal Injuries Compensation Act 1995 or the Criminal Injuries Compensation (Northern Ireland) Order 2002 respectively.

 

Other Notes:

  • Application to single and joint claims when considering the non-consensual conception exception in relation to a single claim, means the person who makes the claim.

 

  • In relation to a joint claim, the claimant means the ‘joint claimant’ to whom this non-consensual conception exception applies.

 

  • ‘Joint claimant’ means a member of the couple making the claim.